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PENGARUH DUE PROFESSIONAL CARE DAN TIME BUDGET PRESSURE TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) KANAKA PURADIREDJA, SUHARTONO DAN KAP GIDEON ADI & REKAN

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ABSTRACT THE INFLUENCE OF DUE PROFESSIONAL CARE AND TIME BUDGET PRESSURE ON THE ACCURACY OF GIVING AUDIT OPINIONS ON THE PUBLIC ACCOUNTANT FIRM KANAKA PURADIREJA, SUHARTO AND GIDEON ADI & REKAN Written by: Olivia Melina Lempas NIM: 1632079 Reports on audit results or audit opinions produced by public accountants are very important for users of financial statements because they are used as a basis foundation for decision making. Therefore an auditor is needed to be able to guarantee accuracy in providing audit opinions. One of the traits needed by the auditor was due professional care and time budget pressure where the auditor can carry out his duties carefully and thoroughly accompanied by adequate planning in the audit process to ensure accuracy in giving opinions. This research aimed to determine the effect of due professional care and time budget pressure on the accuracy of giving audit opinions either partially or simultaneously at public accounting firm Kanaka Puradiredja, Suhartono and Gideon Adi & Rekan with sample size of 37 respondents. The analysis used in this research was descriptive analysis, correlation coefficient analysis, coefficient of determination test, classic assumption test, significance test, classical assumption test, and regression analysis. The results of this research indicated that due professional care has a positive and significant medium effect on the accuracy of giving audit opinions (0.001), time budget pressure has a positive and significant strong effect on the accuracy of giving audit opinions (0.000) and simultaneously due professional care and time budget pressure has a positive and significant strong effect on the accuracy of giving audit opinions (0.000). Keywords: due professional care, time budget pressure, audit opinions.