Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Time Budgeting sebagai Moderating Variabel

Abstract

The objective of research is to find out the influence of independence, competence, experience, due professional care, objectivity, ethics, and auditors ' rotation on the quality of audit of Board of Financial and Development Supervisions (BP KP), Representative of Sumatera Utara. Besides, it is also to find out whether time budgeting can moderate the correlation of independence, competence, experience, due professional care, objectivity, ethics, and auditors' rotation on the quality of audit of BP KP, Representative of Sumatera Utara. The dependent variable is the audit quality. The moderating variable is the time budgeting. The data are primary data gotten by distributing questionnaires to the auditors of Board of Financial and Development Supervisions (BP.KP), Representative of Sumatera Utara. The research result showed that simultaneously independence, competence, experience, due professional care, objectivity, and ethics, significantly influenced audit quality. Partially, only the ethics significantly influenced audit quality. There was influence of auditors ' rotation on audit quality could not be known because it was excluded from the model. Time budgeting as moderating variable could not moderate the correlation of independence, competence, experience, due professional care, objectivity, ethics with audit quality.