PENGARUH KOMPETENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR di KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN

Abstract

The purpose of this study was To know and analyze the competence of the auditors performance at the Accountant Public South Jakarta, To know and analyze the time budget pressure of the auditors performance at the Accountant Public South Jakarta, and to know and analyze the competence and time budget pressure of the auditors performance at the Accountant Public South Jakarta. Methods of determining the sample used in this study is purposive sampling, while the data processing method used is multiple regression analysis. Datawas collected by distributing questionnaires to 40 auditors at Office Accountant Public South Jakarta. The results of this study support the first hypothesis that the competence variable has a significant effect on the performance of auditors at the AccountantPublic South Jakarta. The results of this study support the second hypothesis that the time budget pressure variable hasa significant effect on auditor performance at theOffice Accountant Public South Jakarta. And the results of this study support the third hypothesis that the competence variable and time budgetpressure have a significant effect on auditor performance at the Office Acountant Public South Jakarta.