Analisis Pengaruh Time Budget Pressure, Audit Tenure, Kompetensi, Etika Auditor dan Gaya Kepemimpinan Pada Kualitas Audit: Studi Kasus Kantor Perwakilan BPKP Provinsi Sumatera Utara

Abstract

This study aims to test and determine the effect of Time Budget Pressure, Audit Tenure, Competence, Auditor Ethics, and Leadership Style on Audit Quality at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. This study employs a quantitative approach using an explanatory research design. The population comprises all functional auditors at the BPKP Representative Office of North Sumatra Province, totaling 123 individuals. The data used in this study is primary data obtained through questionnaires measured on an interval scale. The responses collected—45 in total—were processed using IBM SPSS Statistics 26 with several analytical techniques, including instrument testing, descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that Competence partially exerts a positive and significant effect on Audit Quality. On the other hand, Time Budget Pressure, Audit Tenure, Auditor Ethics, and Leadership Style partially do not show significant influence on Audit Quality. Simultaneously, all five variables—Time Budget Pressure, Audit Tenure, Competence, Auditor Ethics, and Leadership Style—significantly influence Audit Quality, with a coefficient of determination (R²) of 50.5%.