PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT

(Studi Empiris Pada Kantor Akuntan Publik di Provinsi Bali)

  • Komang Agung Semarabawa Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
Keywords: Due Professional Care, Amount of Audit Fee, Time Budget Pressure, Audit Quality

Abstract

Audit quality reflects the performance and duties of the public accounting profession in creating
reports for investors, the general public, the government, and other parties, with a focus on the
audited reports' reliability and adherence to high ethical standards. This research examines audit
quality in terms of adequate professional care, audit fees, and time limitations. The sample size
is selected using non-probability sampling, and the study style is associative research using a
quantitative approach (saturated sampling). A total of 66 auditors were selected using
questionnaires and data analysis with multiple linear regression tests. The research was carried
out in the Bali Province Public Accountant Office. The purpose of using agency theory is to learn
more about how management interacts with corporate agents. The data show that adequate
professional care and the amount of the audit charge have a positive and significant influence on
audit quality, but time budget constraints have a negative and significant impact

Published
2022-01-27
How to Cite
Semarabawa, K. A., & Erlina Wati, N. W. A. (2022). PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT. Hita Akuntansi Dan Keuangan, 3(1), 369-385. https://doi.org/10.32795/hak.v3i1.2313