THE EFFECT OF TIME BUDGET PRESSURE, INTEGRITY, AUDITOR COMPETENCE, AND AUDITOR INDEPENDENCE TO AUDIT QUALITY

Abstract

This research aims to analyze and know the effect of time budget pressure, integrity, auditor competence, and auditor independence to audit quality. The sample that used in this study are external auditor who work in Public Accounting Firms with big four Public Accounting Firms and non-big four Public Accounting Firms . The methodology in this study is SEM-PLS for analyzing data. Result shows that time budget pressure does not effect of audit quality. Meanwhile, integrity, auditor competence, and auditor independence the significant to audit quality.