JRAA Vol.2 No.2, Juli 2015 PENGARUH AKUNTABILITAS, KOMPLEKSITAS AUDIT, TIME BUDGET PRESSURE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT :

Selvi Ratnasari Sekolah Tinggi Ilmu Ekonomi Y.A.I; Lita Dharmayuni Sekolah Tinggi Ilmu Ekonomi Y.A.I

Selvi Ratnasari STIE Y.A.I
Lita Dharmayuni STIE Y.A.I

Keywords: accountability, audit complexity, time budget pressure and itime budget pressure and independencyndependency

Abstract

This research was aimed to analyze about the impact of accountability, audit complexity, time budget pressure and independency on audit quality.

The respondent from this research are auditors that working at public accountant in Central Jakarta. The retrieval of sample has been using convenience sampling method. The data that used by this research is primary data, it was collected by questionnaires. The questionnaires that can be used in analyisi are 130 from 150 questionnaires were distributed. This research used multiple regression analysis.

According to the results of research, it can be concluded that accountability, audit complexity, time budget pressure and independency significantly affect the quality of audit. The coefficient of determination indicates that the accountability, audit complexity, time budget pressure and independency simultaneously affect the dependent variable (the quality of audit result) of 67,80%, while the remaining 32,20% influenced by other factors.