PENGARUH PENGALAMAN KERJA, TEKANAN WAKTU, ETIKA, OBYEKTIFITAS, INTEGRITAS, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP di Kota Padang)

Abstract

The aim of this study was to determine and analyze the effect of work experience, time pressure, ethics, objectivity, integrity, competence and independence of auditors on audit quality in Pablik accounting firm in the city of Padang. Population and sample in this research is all auditors working in the public accounting firm in the city of Padang, amounting to 8 (eight) public accounting firm. Data collection method used in this research is the survey method, the method of collecting primary data by taking data from existing population. In analyzing the study used multiple linear regression approach with tools SPSS 17 program.

            The test results of data found there were significant positive effect of work experience, time pressure, ethics, objectivity, integrity, competence and independence of auditors on audit quality in the public accounting firm in the city of Padang

Keywords    : Work Experience, Time Pressure, Ethics, Objectivity, Integrity, Competence, Independence Auditor and Audit Quality