Pengaruh time budget pressure, kompetensi dan independensi terhadap kualitas audit di kantor akuntan publik
T ujuan dari penelitian ini untuk mengkaji dan memberikan bukti empiris tentangpengaruh time budget pressure, kompetensi dan independensi terhadap kualitas auditdi kantor akuntan publik. Populasi penelitian ini adalah akuntan publik. Berdasarkanmetode purposive sampling total sampel penelitian adalah 63 akuntan publik.Pengujian hipotesis dalam penelitian ini menggunakan SPSS versi 26. Hasil penelitianini menunjukkan bahwa time budget pressure, kompetensi, dan indepedensiberpengaruh positif terhadap kualitas audit.
T he purpose of this study was to test and provide empirical evidence of The Effect Of Time BudgetPressure, Competence and , Independence To Audit Quality In Public AccountingThe population of this study is a public accountant who works at a public accountant officethat is located in West Jakarta. Based on the purposive sampling method. The total sample ofthe study were 63 public accountants. Hypothesis testing in this study used partial tests usingthe 26- version SPSS to examine the effect of time pressure, competence, and indepedensi onthe quality of audit with professional ethics as moderation variables.The results of this study indicate that the time pressure, competence and indepedensi have asignificant effect on the quality of audit.