Pendekatan Teori Atribusi Pada Analisis Determinan Kualitas Audit

Abstract

Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism, and audit fees on audit quality. The research method used is survey method. The sampling method is using the convenience sampling method with the criteria of external auditors who are telegram group members of the Auditor Indonesia and KAP Career Talk. The technique used in data collection is primary data by distributing questionnaires. Data is processed with the Partial Least Square program. Research results show that professionalism has an influence on audit quality. Meanwhile, TBP and audit fee have no effect on audit quality