PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, integritas auditor, dan time budget pressure terhadap kualitas audit pada Kantor Akuntan Publik di Kota Palembang. Jenis data yang digunakan dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Palembang yang terdaftar di Institut Akuntan Publik Indonesia tahun 2020 sebanyak 10 KAP. Dengan menggunakan metode sampling total atau sensus didapatkan 8 KAP sebagai sampel penelitian. Pengumpulan data penelitian ini dilakukan dengan menyebar kuesioner kepada 45 auditor. Penelitian ini menggunakan alat analisis regresi linear berganda dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa: (1) Fee audit berpengaruh positif dan signifikan terhadap Kualitas Audit (2) Integritas Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit (3) Time budget pressure berpengaruh negatif dan signifikan terhadap Kualitas Audit, dan (4) Fee audit, Integritas Auditor, dan Time budget pressure secara bersama-sama (simultan) berpengaruh terhadap Kualitas Audit sebesar 45,50%, secara positif dan signifikan

PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

TheIpurpose of this study is to determine the effect of audit fee, auditor integrity, and time budget pressure on audit quality at public accounting firms in Palembang. The type of data used in this research is quantitative. The population of this research is auditors who work at Public Accounting Firms in Palembang which are registered at the Indonesian Institute of Certified Public Accountants in 2020 as many as 10 KAPs. By using the total sampling method or census obtained 8 KAP as research samples. The data collection of this research was done by distributing questionnaires to 45 auditors. This study uses multiple linear regression analysis with SPSS version 26. The results show that: (1) Audit fee significantly positive effects on Audit Quality (2) Auditor Integrity significantly positive effects on Audit Quality (3) Time budget pressure significantly negative effects on Audit Quality, and (4) Audit Fee, Auditor Integrity, and Time budget pressure together (simultaneously) significantly positivexeffect on Audit Quality by 45.50%

PROSEDUR AUDIT ATAS LAPORAN REALISASI ANGGARAN (LRA)

The purpose of this study is to determine the audit procedures at public accounting firms in Palembang which is Kantor Akuntan Publik Drs. H. Suparman, Ak to the standard it supposed to use which is International Standard on Auditing or best known as ISA. The type of data used in this research is qualitative. The results show that the audit procedures in Kantor Akuntan Publik Drs. H. Suparman, Ak has been appropriate to ISA as its standard