Analisis Pengaruh Kompetensi Auditor, Independensi Auditor dan Tekanan Waktu Audit terhadap Kualitas Hasil Audit dengan Pemahaman Sistem Informasi sebagai Variabel Moderating (Studi Empiris Pada Perwakilan BPKP Provinsi Sumatera Utara)

Abstract

The Purpose of this study was to describe the influence of auditor's competency, auditor's independency, and audit time pressure on the quality of the result of audit with information system understanding as moderating variabel. The population in this study were Functionary Auditors at The Perwakilan BPKP Provinsi Sumatera Utara in Medan, with a total population of 161 PFA. The samples are taken using Stratified Proportional Random Sampling method, so the number of samples obtained from the calculation formula of the determining the total sample of 62 respondents. Primary data collection method used is questionnaries method. Of the 62 questionnaries distributed there are all questionnaries returned and used as a sample. The data analysis technique used in this test is multiple regression and residuals regression. Result of hypothesis testing in this study show that auditor's competency, auditor's independency, and audit time pressure were simultaneus affected significantly to the quality of the result of audit at Perwakilan BPKP Provinsi Sumatera Utara. And the partialy only auditor's independency that no affected signifcantly to the quality of the result of audit at Perwakilan BPKP Provinsi Sumatera Utara, but with the interaction from moderating variabel is ieformation system understanding change auditor's independency to be affected signifcantly to the quality of the result of audit at Perwakilan BPKP Provinsi Sumatera Utara.