PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN TIME AUDIT PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA

Abstract

This study aims to analyze the influence of auditor competence, auditor independence, and audit time pressure on audit quality at Public Accounting Firms (KAP) in Surabaya. Auditor competence is assessed based on their technical abilities and understanding of accounting and auditing standards. In contrast, auditor independence and audit time pressure are assessed based on the extent to which these factors influence auditor objectivity and work results. This study employed a quantitative approach, utilizing a survey method. Data were obtained through questionnaires distributed to 40 auditors working at KAPs in Surabaya. The analysis technique used was multiple linear regression to test the simultaneous and partial effects of the independent variables on audit quality. The study sample was selected using purposive sampling, with the criterion being auditors with at least two years of experience. The results indicate that auditor competence and audit time pressure have a significant effect on audit quality, while auditor independence has no significant effect on audit quality. These findings highlight the importance of enhancing auditor competence and maintaining auditor independence to ensure high-quality audit results, as well as the necessity of effective time management to mitigate the adverse effects of time pressure on auditor performance.