PENGARUH TIME BUDGET PRESSURE, AUDITOR SWITCHING, DAN SPESIALISASI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru dan Padang)

Abstract

The purpose of this study is to empirically examine the effect of Time Budget Pressure, Auditor Switching, and Audit Specialization on Audit Quality. The study population was auditors at the Public Accounting Firm of Pekanbaru and Padang. The sample of this research was 65 auditors at the Public Accounting Firm in Pekanbaru City and Padang City. The sampling technique used was total sampling. The data used are primary data collected through a questionnaire using a Likert scale. The data analysis tools used were descriptive statistics and multiple linear regression. Data analysis was performed with the help of SPSS (Statistic Package for Social Science) software. The results of this study indicate that time budget pressure time has an effect on audit quality with a significance level of 0.001 <α 0.05, auditor switching affects audit quality with a significance level of 0.002 <α 0.05, and audit specialization affects audit quality with a level of significance. significance of 0.028 <α 0.05.

Keywords: Time Budget Pressure, Auditor Switching, Audit Specialization, and Audit Quality.