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The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality

Author

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  • Neni Meidawati
  • Arden Assidiqi

    (Universitas Islam Indonesia, Yogyakarta, Indonesia
    Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

This study aims to determine the effects of audit fees, auditor’s competence, independence, and ethics, as well as time budget pressure on audit quality. This research used quantitative method. The population was the auditors who worked in Accounting Firms in Semarang City, Indonesia. The sampling technique was simple random sampling with 45 respondents. The data were collected by distributing the questionnaires to several auditors working at the accounting firms. The data were analyzed using multiple regression analysis. The results of this study indicate that the competence, auditor ethics, and time budget pressure had positive effect toward audit quality. Meanwhile, audit fee negatively affected audit quality, and independence had no effect on audit quality.

Suggested Citation

  • Neni Meidawati & Arden Assidiqi, 2019. "The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 23(2), pages 117-128, DESEMBER.
    • Handle: RePEc:uii:jaaife:v:23:y:2019:i:2:p:117-128
    DOI: 10.20885/jaai.vol23.iss2.art6
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    Cited by:

    1. Jeivi Brenda Andolo & David A. A. Pesudo, 2021. "The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable," International Journal of Science and Business, IJSAB International, vol. 5(4), pages 59-79.

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