Pengaruh Time Budget Pressure, Audit Tenure, dan Ukuran KAP Terhadap Kualitas Audit
The Effect of Time Budget Pressure, Audit Tenure, dan Audit Firm Size on Audit Quality
Dalam menjalankan tugasnya, auditor harus memiliki kompetensi serta dapat mempertahankan
kualitas auditnya untuk memberikan kepercayaan terhadap para stakeholder. Namun, belakangan
ini terdapat beberapa kasus mengenai manipulasi laporan keuangan yang berakibat pada kegagalan
audit. Tujuan dari penelitian ini yaitu untuk menguji pengaruh dari Time Budget Presure, Audit
Tenure dan Ukuran KAP terhadap Kualitas Audit. Penelitian ini menggunakan data primer dari
kuesioner yang telah disebarkan kepada auditor KAP di Surabaya. Metode pengambillan sampel
menggunakan purposive sampling kriteria dan didapatkan 55 data sampel yang dapat digunakan.
Penelitian ini menggunakan model analisis regresi linear berganda. Hasil dari penelitian ini yaitu
time budget pressure berpengaruh positif terhadap kualitas audit, sedangkan untuk audit tenure
dan ukuran KAP tidak memiliki pengaruh terhadap kualitas audit.
Kata Kunci: Time Budget Pressure, Audit Tenure, Ukuran KAP dan Kualitas Audit
In carrying out their duties, auditors must be competence and have to maintain their audit quality
to provide trust to stakeholder. However, currently there are many cases that will causes the audit
quality to decline. The cases is about financial cases that are currently still being discussed in
public and have connection about audit quality on financial statement. The objective of this study
was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit
Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP
in Surabaya. Method determination sample used purposive sampling kriteria and have 55 sample
data can used. Data analysis model is multiple linear regression analysis. The result of this study
indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm
size has no effect on audit quality.
Keywords : Time Budget Pressure, Audit Tenure, Audit Firm Size and Audit Quality