Jurnal Akuntansi Universitas Muhammadiyah Kupang
Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)

PENGARUH INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

Maria Yonitha Manbait (jurusan akuntansi Universitas Muhammadiyah Kupang)
Suryaningsi (jurusan akuntansi Universitas Muhammadiyah Kupang)



Article Info

Publish Date
04 May 2020

Abstract

This study aims to determine the effect of auditor independence and time budget pressure on the quality of audiences, either partially or simultaneously. Population is the auditor BPK RI Representative of NTT Province in Kupang City. The data collection technique used a questionnaire. The sampling technique uses the Census Technique. The number of samples collected was 35. The results showed that auditor independence had a positive effect on audit quality, indicated by the regression coefficient value of 0.556 and the t value of 8.350> t table 2.03693 and the sig level of 0.000 <0.05, which means that independence has an effect on audit quality. Time budget pressure has an effect but is negative on audit quality, indicated by the regression coefficient value of -0.133, and the t value of -2.237 <t table 2.03693 and the sig level of 0.032> 0.05, which means that the lower the Time Budget Pressure, the resulting audit quality more increasing. Simultaneously independence and time budget pressure have an effect on audit quality as indicated by the value of f count 37.328> f table 3.29 and a sig level of 0.000 <0.05.

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Journal Info

Abbrev

ja

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi Universitas Muhammadiyah Kupang (JA-UMK) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Kupang secara berkala setiap empat bulan yakni bulan Januari, Mei, dan September (tiga kali terbit setiap tahun). Penerbitan jurnal ini bertujuan untuk ...