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PENGARUH TEKANAN ANGGARAN WAKTU AUDIT DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT

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ABSTRACT EFFECT OF TIME BUDGET PRESSURE AND WORK EXPERIENCE OF AUDITORS TO THE QUALITY OF AUDIT Written by: Elysabeth NIM : 1232030 This study aimed to examine the effect of budget pressure, and work experience auditor to audit quality. Sampling was done by using purposive sampling method, so that the number of samples obtained from the calculation formula for determining the amount of samples of 30 respondents. Primary data collection method used was the questionnaires of the 30 questionnaires distributed last 30 respondents who returned and sampled. Data analysis techniqued used in this test was multiple regression. The processed data showed that the multiple correlation coefficient budget pressure and work experience had the strong relationship auditor to audit quality, that was R = 0.780. The results of multiple regression showed that the budget pressure and auditors work experience had a positive effect on audit quality by the equation Y = 16 838 + 0603X1 + 0479 X2. Detemination coefficient results showed that the magnitude of the contribution of budget pressure and experience the work of auditors to audit quality by 60,8% and 39,2% were influenced by other factors. The results of significance test of time budget pressure on audit quality showed 0,04 < 0,05, so that the variable time budget pressured significantly positive effect on audit quality. Meanwhile, the significance test work experienced auditor to audit quality shown 0,126 > 0,05, then the variable auditor's work experience did not significantly affect audit quality. The significant value of F was 0,000 < 0,05, stated that there was a significant relationship between audit time budget pressure and experience the work of auditors to audit quality. Keywords: Time Budget Pressure, Work Experience, Quality Audit.