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ABSTRAK
Zaini (65150067), Implikasi Kompetensi Auditor, Tekanan Anggaran Waktu dan Bukti Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Bandung.
Fenomena mengenai rendahnya kualitas audit pada beberapa kantor akuntan publik di Kota Bandung yaitu sebagian besar auditor yang sudah berpengalaman melakukan pengunduran diri dengan berbagai alasan. Hal tersebut dibuktikan dengan auditor yang bekerja pada kantor akuntan publik di Kota Bandung sebagian besar adalah auditor junior dan masih belum berpengalaman. Akibatnya akan berdampak pada kualitas audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi auditor, tekanan anggaran waktu dan bukti audit terhadap kualitas audit. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif verifikatif. Sumber data yang digunakan adalah data primer hasil dari penyebaran kuesioner kepada 100 auditor yang bekerja pada 19 Kantor Akuntan Publik di Kota Bandung. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial kompetensi auditor dan tekanan anggaran waktu berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan tekanan anggaran waktu tidak berpengaruh terhadap kualitas audit. Secara simultan kompetensi auditor, tekanan anggaran waktu dan bukti audit berpengaruh signifikan terhadap kualitas audit. Kompetensi auditor memiliki pengaruh paling besar terhadap kualitas audit dengan indikator pengalaman dalam melakukan audit. Dari hasil penelitian tersebut diharapkan auditor untuk terus meningkatkan pengalamannya dalam mengaudit klien, agar audit yang dihasilkan menjadi lebih berkualitas.
Kata Kunci: Kompetensi Auditor, Tekanan Anggaran Waktu, Bukti Audit, Kualitas Audit
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ABSTRACT
Zaini (65150067), Implications Competence Auditor, and Time Budget Pressure on the Quality Audit Evidence Audit public accounting firm in Bandung.
The phenomenon of the poor quality of audits in some public accounting firm in Bandung is mostly auditors who had experienced his resignation for various reasons.
This is evidenced by the auditors who work on a public accounting firm in Bandung mostly auditor junior and inexperienced. The result will impact on audit quality. The purpose of this study was to determine the effect of the competence of auditors, and budget pressure on audit quality of audit evidence. This study uses a quantitative method with descriptive approach verification. Source data used are primary data from questionnaires to 100 auditors working in 19 public accounting firm in Bandung. Based on the results of the study showed that partially auditor competence and time budget pressure and a significant positive effect on audit quality, while the budget pressure has no effect on audit quality. Simultaneously competence of auditors, budget pressure and audit evidence of a significant effect on audit quality. Competence auditor has the most impact on audit quality indicators of experience in auditing. From the results of these studies are expected auditors to continue to improve the experience in auditing clients, so that the resulting audit to be more qualified. Simultaneously competence of auditors, budget pressure and audit evidence of a significant effect on audit quality. Competence auditor has the most impact on audit quality indicators of experience in auditing. From the results of these studies are expected auditors to continue to improve the experience in auditing clients, so that the resulting audit to be more qualified. Simultaneously competence of auditors, budget pressure and audit evidence of a significant effect on audit quality. Competence auditor has the most impact on audit quality indicators of experience in auditing. From the results of these studies are expected auditors to continue to improve the experience in auditing clients, so that the resulting audit to be more qualified.
Keywords: Competence Auditor, Time Budget Pressure, Audit Evidence, Audit Quality
