The Role of Time Budget Pressure in Moderating the Influence of Independence and Competence on Audit Quality in Bali Regional Public Accounting Firms
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 01
Abstract
Study this aim for analyze the influence of auditor independence and competence on audit quality with Time Budget Pressure as a moderating variable in the Bali region. This research is a quantitative research using survey data which obtained from questionnaire. Population in study this is an auditor working at a Public Accounting Firm in the Bali Region in 2022. Withdrawal sample in study this is use method saturated sample of 65 auditors. The analysis tool used is moderated regression analysis (MRA). The research findings show that auditor independence and competence are proven as predictors of audit quality. Time Budget Pressure is able to moderate the influence of Independence on Audit Quality, but is unable to moderate the effect of Competence on Audit Quality in Public Accounting Firms in the Bali Region.
Authors and Affiliations
Ni Nengah Seri Ekayani , Ni Ketut Sariani , Kadek Diviariesty
Keywords
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- EP ID EP712447
- DOI 10.47191/ijsshr/v6-i1-66
- Views 94
- Downloads 0
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