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PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK JOHANNES JUARA & REKAN

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ABSTRACT THE EFFEECT OF TIME BUDGET PRESSURE ON AUDIT QUALITY IN JOHANNES JUARA & REKAN ACCOUNTING FIRM Written by : Audita Sabatini Simbolon ID 1432209 This research was conducted to know time budget pressure, to know audit quality, and to know the effect of time budget pressure on audit quality in Johannes Juara & Rekan Accounting Firm. The research variables are time budget pressure as independent variable and audit quality as dependent variable. Method that used for the research is descriptive method, the data obtained through the actual situation from 32 respondents, analyzed by using SPSS, then concluded. Analysis that used are reliability analysis, descriptive statistic, correlation coefficient analysis, hypothesis testing, analysis of determination coefficient and simple linear regression analysis. From the research results of time budget pressure on Johannes Juara & Rekan Accounting Firm have had high result with the average value 3.89 and also audit quality on Johannes Juara & Rekan Accounting Firm have had high result with the average value 4.14. From the results of correlation coefficient analysis shows the number 0.772, which means time budget pressure has strong relationship to audit quality, from hypothesis testing seen significant value 0.000 which means that the time budget pressure have a significant effect on audit quality with significant values below 2.042. While the coefficient determination, time budget pressure has the effect of 59.6%, while 40.4% other are influenced by other variables. Keywords: Time Budget Pressure¸ Audit Quality