PENGARUH INDEPENDENSI, TIME BUDGET PRESSURE, TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DENPASAR BALI, DENGAN ETIKA AUDITOR SEBAGAI MODERASI

  • Komang Gede Martin Sumiarta Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
  • Putu Nuniek Hutnaleonita Universitas Hindu Indonesia
Keywords: Keywords: Independence, Time Budget Pressure, Auditor Ethics, Audit Quality

Abstract

The objectives of this study are: (1) To determine the effect of
independence on the audit quality of the Bali Public Accounting Firm (2) To
determine the effect of time budget pressure on the audit quality of the Bali Public
Accounting Firm. (3) Determine the ethical role of auditors in regulating the
relationship between independence and audit quality. (4) Determine the role of
auditor ethics in reducing the relationship between time budget pressure and audit
quality. This research was conducted at a public accounting firm in Denpasar, Bali.
The total sample size is 55 people. The sampling method used was non-probability
sampling, namely purposive sampling, while the data analysis techniques were
descriptive statistics, validity testing, reliability testing, and classical hypothesis
testing. Moderated Regression Analysis (MRA) test, model feasibility test (F test),
test partial (t test) and the coefficient of determination (R2). The results showed
that: (1) Independence affects audit quality, where the regression coefficient value
on the independence variable is recorded at 2.339 and the significance value (Sig.)
Of 0.018 is less than 0.05. (2) Time budget pressure affects audit quality, where the
regression coefficient value on the time budget pressure variable is recorded at -
6.898 and the significance value (Sig.) Of 0.002 is less than 0.05. (3) The interaction
of independence and auditor ethics can moderate audit quality, where the
regression coefficient value on the interaction of independent variables and auditor
ethics is recorded at -0.047 and the significance value (Sig.) Of 0.022 is less than
0.05. (4) The interaction of time budget pressure with auditor ethics can moderate
audit quality, where the regression coefficient value on the interaction variable time
budget pressure and auditor ethics is 0.141 and the significance value (Sig.) Of
0.003 is less than 0.05.

Published
2021-04-29