PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)

Abstract

This study was conducted to see the effect of time budget pressure and the
independence of the audit fee and the impact on audit quality. The object under
study is a Public Accounting Firm (KAP) Central Sumatera consisting of
Pekanbaru, Batam and Padang.
Testing is done with path analysis. Prior to the tests, conducted prior test data
quality (reliability and validity), test data normality and linearity test. These
results indicate that 1) Time budget pressure has no direct effect on audit quality,
2) Audit fees have no direct influence on the quality of audit, 3) Independence
effect on audit quality, 4) Time budget pressure effect on the independence, 5)
Audit fees influential to independence, 6) Time budget pressure effect on audit
quality, mediated by independence, 7) Audit fees affect the quality of the audit
mediated by independence.