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PENGARUH KOMPETENSI, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MASA NORMAL BARU

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ABSTRACT THE EFFECT OF COMPETENCE, TIME BUDGET PRESSURE AND INDEPENDENCE ON PERFORMANCE AUDITORS ON PUBLIC ACCOUNTING FIRM IN THE MASA NEW NORMAL Arranged by: Yansen Vernando NIM: 1732097 This study aims to describe the competence, time budget pressure, auditor independence, and auditor performance at the Public Accounting Firm of KAP Warnoyo and Mennix and KAP Rama Wendra, examine the effect of auditor competence on auditor performance, test time budget pressure on auditor performance, test auditor independence against the performance of auditors and to test the competence of auditors, time budget pressures, and auditor independence on the performance of the auditors of the Public Accounting Firm KAP Warnoyo and Mennix and KAP Rama Wendra. This study uses a quantitative approach, the population is the employees of the Public Accounting Firm KAP Warnoyo and Mennix and KAP Rama Wendra. The sample is auditors, amounting to 34 respondents. This study uses a questionnaire with 14 indicators and 39 statements. The analysis used in this research is descriptive analysis, correlation coefficient test, determination coefficient test, hypothesis testing (t test and f test with ɑ = 0.05), simple and multiple linear analysis. The results of the study indicate that the variable competence of auditors has a high average, high time budget pressure, and auditor independence has a high average at the Public Accounting Firm KAP Warnoyo and Mennix and KAP Rama Wendra. The results of this study indicate (1) auditor competence has a significant effect on auditor performance with a significance value of 0.005, (2) time budget pressure has a significant effect on auditor performance with a significance value of 0.008, and (3) auditor independence has a significant effect on auditor performance with a significance value of 0.000. , and auditor competence, time budget pressure and auditor independence have a significant effect on auditor performance with a significance value of 0.000 Keywords: Auditor Competence, Time Budget Pressure, Auditor Independence, Auditor Performance