Pengaruh Time Budget Pressure, Kompetensi, Pengalaman Auditor, dan Audit Tenure terhadap Kualitas Audit pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sumatera Utara

Abstract

This study aims to determine the effect of time budget pressure, competence, auditor experience, and audit tenure on audit quality at the Indonesian Audit Board (BPK RI) Representative Office in North Sumatra Province. This study uses a quantitative approach with a questionnaire method. The population in this study consists of all 182 auditors at the Indonesian Audit Board Representative Office in North Sumatra Province. The data used is primary data obtained through a questionnaire measured using an interval scale. The data obtained is processed using IBM SPSS 26 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption testing, and regression analysis. The data used is primary data obtained through a questionnaire measured using an interval scale. The data obtained was processed using IBM SPSS 26 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that the competence and experience of auditors have a significant positive effect on audit quality, while time budget pressure and audit tenure have a significant negative effect on audit quality.