THE EFFECT OF AUDITOR COMPETENCE, INDEPENDECE, WORK EXPERIENCE AND TIME BUDGET PRESSURE ON AUDIT QUALITY

Abstract

This study aims to determine the effect of auditor competence, independence, work experience and time budget pressure on audit quality. The population of this study were all auditors in public accounting firms in Jakarta. This study uses quantitative primary data with convenience sampling method. Data collection techniques using a questionnaire. There are 164 respondents from public accounting firms in the Jakarta area. This study uses SPSS version 26 using multiple linear regression analysis. The results of this study indicate that (1) auditor competence has a positive and significant effect on audit quality, (2) auditor independence has a positive and significant effect on audit quality, (3) work experience has a negative and insignificant effect on audit quality, and (4) time budget pressure has a positive and significant effect on audit quality.