STUDI TENTANG KUALITAS AUDIT DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Abstract

This study tests the hypothesis that Due Professional Care, audit complexity, time budget
pressure partially affect the audit quality. Respondents in this study are auditors who worked for
Public Accounting Firm in Jakarta choosed by Convenience sampling method. The multiple
regression used to test the hypothesis. Using data from a survey amongst 103 auditors in Jakarta,
the study suggests that due professional care effect to audit quality, whereas audit complexity and
time budget pressure are not effect to audit quality.