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PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA JAKARTA

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ABSTRACT THE EFFECT OF AUDIT FEE AND TIME BUDGET PRESSURE ON AUDIT QUALITY ON PUBLIC ACCOUNTING FIRM IN JAKARTA Arranged by: Jane Fedra Yunietha NIM: 1732143 This study aims to describe and examine the effect of audit fees, time budget pressure on audit quality at several Public Accounting Firm in Jakarta. This study uses a quantitative approach to research survey using a questionnaire with 9 indicators with 30 statements. Auditor respondents were taken from KAP Warnoyo and Mennix, KAP Rama Wendra, KAP Purba Sibarani & Rekan, and KAP Gideon Adi & Rekan in Jakarta with 41 respondents as a sample using purposive sampling. The results showed that the audit fee variable has a high average, high time budget pressure, and the audit quality has a high average for KAP Warnoyo and Mennix, KAP Rama Wendra, KAP Purba Sibarani & Rekan, and KAP Gideon Adi & Colleague. The analysis used in this research is descriptive analysis, correlation coefficient analysis, determination coefficient analysis, hypothesis testing (t test and f test with ɑ = 0.05) and simple and multiple linear analysis using SPSS 25. The results of this study indicate that (1) Audit fee has a significant effect on audit quality with a significance value of 0.014, (2) time budget pressure has a significant effect on audit quality with a significance value of 0.000, and (3) audit fee and time budget pressure have a simultaneous effect on audit quality with a significance value of 0.000. Keywords: Audit fee, time budget pressure, quality audit