Pengaruh Audit Fee Kompetensi, Independensi Dan Time Budget Pressure Terhadap Kualitas Audit (Studi Empiris KAP Di Kota Surabaya)

Ramadhan, Muhammad Novian Gilang (2025) Pengaruh Audit Fee Kompetensi, Independensi Dan Time Budget Pressure Terhadap Kualitas Audit (Studi Empiris KAP Di Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research was conducted with the aim of testing and analyzing the influence of audit fees, auditor competence, auditor independence, and time budget pressure on audit quality in KAP in the city of Surabaya. This type of research is quantitative research. The population in this study is auditors who work at the Surabaya City KAP. The sampling technique used in this study was purposive sampling and was obtained by 63 auditors. The data used in this study is primary data obtained through questionnaire submission. This study uses the Structural Equation Modeling- Partial Least Squares (SEM-PLS). analysis method. Audit fees have no effect on audit quality, competence affects audit quality, independence affects audit quality, and time budget pressure affects audit quality.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidodo, CondroNIDN0027039204condro.widodo.ak@upnjatim.ac.id
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Muhammad Novian Gilang Ramadhan
Date Deposited: 17 Jul 2025 03:07
Last Modified: 17 Jul 2025 03:08
URI: https://repository.upnjatim.ac.id/id/eprint/39510

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