E-Jurnal Akuntansi Universitas Udayana
Vol 11 No 1 (2015)

PENGARUH TIME BUDGET PRESSURE, RISIKO KESALAHAN AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DAERAH BALI

I Made Indra Pratama (Fakultas Ekonomi dan Bisnis Universitas Udayana Bali Indonesia)
Ni Ketut Lely Aryani Merkusiwati (Fakultas Ekonomi dan Bisnis Universitas Udayana Bali Indonesia)

Article Info

Publish Date
01 Apr 2015

Abstract

This study analyzed the effect of time budget pressure, the risk of error and the audit engagement audit to audit quality. The samples used were the auditors who worked on KAP in Bali. The number of auditors who became the study sample was 83 auditors from 9 Public Accounting Firm in Bali. The sampling method used was non-probability sampling, data processing method used is multiple linear regression. The analysis showed that the time budget pressure, the risk of error audits, and the audit engagement impact on audit quality. The results of the adjusted R-square is 0.615 which means that 61.5 percent of the variation of audit quality is affected by the model established time budget pressure, the risk of error audits, and the audit engagement. Mean of 38.5 percent is explained by other things that are not described in this study.

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...