PENGARUH FAKTOR INDEPENDENSI, PENGALAMAN, TEKANAN ANGGARAN WAKTU DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT

  • Devia Evrillia W Program Studi Akuntansi Fakultas Ekonomi, Kwik Kian Gie School of Business
  • Jesyca Viani Ketty Program Studi Akuntansi Fakultas Ekonomi, Kwik Kian Gie School of Business
  • Vince De Venelli Kwik Kian Gie
Keywords: Independence, Experience, Time Budget Pressure, Audit Fee, Quality Audit

Abstract

The study entitled "the effect of Independent Factor, Experience, Time Budget Pressure, and Audit Fee to Audit Quality". This study aims to determine the effect of Independent Factor, Experience, Time Budget Pressure and Audit Fee to Audit Quality. Because, even though the auditor is smart, if the auditor does not have integrity and a professional attitude, then the results of audit quality will definitely be a big question for users of the financial statements.Researchers have collected 20 articles with research year : 2021, researchers will discuss several important aspects of research, like research mehods, theories used and research models. The Articles are national articles obtained from several provinces in Indonesia. The articles we get are national articles obtained from several provinces in Indonesia. For research results, we define the scope, and sector studied. This study provides an understanding of the importance of the auditor`s character on audit quality in a company.

References

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Darmawan Suwandi, E. (2021). Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur). In Jurnal Akuntansi Keuangan dan Bisnis (Vol. 14, Issue 1). https://jurnal.pcr.ac.id/index.php/jakb/

Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13

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Published
2022-07-06
How to Cite
Evrillia W, D., Ketty, J. V., & De Venelli, V. (2022). PENGARUH FAKTOR INDEPENDENSI, PENGALAMAN, TEKANAN ANGGARAN WAKTU DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT. KRISNA: Kumpulan Riset Akuntansi, 14(1), 1-10. https://doi.org/10.22225/kr.14.1.2022.1-10
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