Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan

Keumala Hayati, Ester Marianita Pangaribuan, Munawarah Munawarah, Wenny Anggresia Ginting

Abstract

Abstrak

The  objective  of  the  research  was  to  analyze  and  provide  physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline  Pressure  simultaneously  had  a  significant  effect  on  Audit  Quality.

 

Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality

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