PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT

Abstract

ABSTRACT

               The purpose of this study for provide empirical evidence about the effect of audit complexity, time budget pressure and auditor experience on the quality of audit results. This study uses primary data by distributing questionnaires. The population used is all auditors who are registered and working at the Public Accounting Firm (KAP) in Malang. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination () , and the partial test (t test). From the results of this study it is interpreted that simultaneously the variables of audit complexity, time budget pressure, and auditor experience have a significant positive effect on the quality of audit results, while partially audit complexity and time budget pressure have no significant positive effect on the quality of audit results.

Keywords: Audit Complexity, Time Budget Pressure, Auditor Experience, and Quality of Audit Results.