INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT

INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT

Auditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee,  time budget pressure on auditor independence. The effect of audit fee, time budget pressure, independence of auditors on audit quality. The e...

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Main Authors: Merta Widya Santhi, Ni Made Dwi Ratnadi
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-06-01
Series:E-Jurnal Akuntansi
Subjects:
audit fees, time budget pressure, auditor independence, audit quality.
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26283
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spelling doaj-8e92a7adaf54436ea7de9c3aff8ef6282020-11-24T23:42:14ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-06-012059208926283INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDITMerta Widya Santhi0Ni Made Dwi Ratnadi1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaAuditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee,  time budget pressure on auditor independence. The effect of audit fee, time budget pressure, independence of auditors on audit quality. The effect of audit fee, time budget pressure on audit quality through the auditor's independence. Research using saturated sampling technique using path analysis. The results this analysis are audit fee and time budget pressure has negative effect on the independence of auditors. Audit fees and time budget pressure has negative effect on the audit quality. The auditor's independence has positive effect on audit quality. If the independence of the auditor is affected by both of audit fee and time budget pressure this will affect the audit quality.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26283audit fees, time budget pressure, auditor independence, audit quality.
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Merta Widya Santhi
Ni Made Dwi Ratnadi
spellingShingle Merta Widya Santhi
Ni Made Dwi Ratnadi
INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
E-Jurnal Akuntansi
audit fees, time budget pressure, auditor independence, audit quality.
author_facet Merta Widya Santhi
Ni Made Dwi Ratnadi
author_sort Merta Widya Santhi
title INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
title_short INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
title_full INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
title_fullStr INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
title_full_unstemmed INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT
title_sort independensi auditor sebagai pemediasi pengaruh audit fee dan time budget pressure pada kualitas audit
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-06-01
description Auditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee,  time budget pressure on auditor independence. The effect of audit fee, time budget pressure, independence of auditors on audit quality. The effect of audit fee, time budget pressure on audit quality through the auditor's independence. Research using saturated sampling technique using path analysis. The results this analysis are audit fee and time budget pressure has negative effect on the independence of auditors. Audit fees and time budget pressure has negative effect on the audit quality. The auditor's independence has positive effect on audit quality. If the independence of the auditor is affected by both of audit fee and time budget pressure this will affect the audit quality.
topic audit fees, time budget pressure, auditor independence, audit quality.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26283
work_keys_str_mv AT mertawidyasanthi independensiauditorsebagaipemediasipengaruhauditfeedantimebudgetpressurepadakualitasaudit
AT nimadedwiratnadi independensiauditorsebagaipemediasipengaruhauditfeedantimebudgetpressurepadakualitasaudit
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