Pengaruh Kompetensi, Objektivitas, Integritas, Time Budget Pressure, dan Audit Fee Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru)

Abstract

The quality of auditors is related to trust, honesty and professional ethics in carrying out audit tasks, the quality of integrity is very important for public accountants and is a guideline for auditors in conducting examinations of every decision taken This study aims to determine the effect of competence, objectivity, integrity, time budget pressure, and audit fees on audit quality (Empirical Study at the Public Accounting Firm in Pekanbaru City). The research method used is quantitative. The population of this study were all auditors who worked at public accounting firms in Pekanbaru city. The following population was used in this study. The sampling method used in this study is to use a saturated sample or census. The sample of this study were all Public Accounting Firms (KAP) in Pekanbaru, totaling 56 respondents. Research results on competency variables have an influence on audit quality. Thus H1 is accepted. Research results on objectivity variables have an influence on audit quality. Thus H2 is accepted. The results of research on integrity variables have an influence on audit quality. Thus H3 is accepted. The results of research on the Time Budget Pressure variable have no effect on audit quality, thus H4 is rejected. The results of research on the Audit Fee variable have no effect on audit quality, thus H5 is rejected.