CD Skripsi
Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Pekanbaru
ABSTRACT
This study aims to determine the effect of independence, accountability,
professionalism, and time budget pressure on audit quality at a public accounting
firm in Pekanbaru. The research method used is a quantitative method. The
population of this study is all auditors who work in public accounting firms
registered in the IAPI 2020 directory, which are 54 auditors. The sampling
technique used in this study used the saturated sample technique, namely the
technique of determining the sample by becoming all members of the population
as the research sample. The sample in this study amounted to 43 auditors who
have been approved by public accounting firms to be research respondents. The
data analysis used in this research is using the SEM method with the SmartPLS
version 3. The results of the study show that Independence, Accountability,
Professionalism, and Time Budget Pressure have an effect on Audit Quality at
Public Accounting Firms in Pekanbaru.
Keywords: independence, accountability, professionalism, time budget pressure,
and audit quality.
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