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PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT YANG TREJADI DI KANTOR AKUNTAN PUBLIK

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The purposes and objectives from this research are to know influence from time budget pressure to audit quality in certified public accountant firm in Bandung which is the respondents are seoior auditor and junior auditor in eight Certified Public Accountant Firms. Research method applied in writing this thesis is descriptive method with survey approach, where the data collected based on reality, processe d, analyzed and finally takes conclusion. Data collecting method by the way of distribution of questionnaire, the data processed and analyzed with coe fficient correlation rank spearma, sipificatrt test and coefficient of determination analysis- From the result of analysis to know condition of auditor staff in Bandrmg to time budget pres$re show that time budget pressure felt by auditor staff is high. It means that respondent face high pressure when execute the duty as public accountant. While quality that felt by auditor is good enough. It shows basically Certified Public Accountant Firm in Bandung have maximized audit report quality to keep the trust of the public to p€rformance of Certified Public Accountant Firm. Based on result, correlation coefficient rank spearman, hence obtained by correlation coefficient 0.716. It shows level of high influence between time budget pressure to audit quality. Here in after with result of calculation test analysis significant, hence knowable Lro,r,t"a *r," ) ta"rc (6.322 > 1.686) there by Ho is refused, mean there are influenc€ significant between time budget pressure to audrt quality. Calculation of coefficient of determination shows existence of contribution betrveen time budget pressure to audit quality equal to 5l % while the rcst 49yo influenced by other factors is outside by this research.