Pengaruh Tekanan Waktu, Integritas, Profesionalisme, Motivasi Auditor, dan Objektivitas Terhadap Kualitas Audit: Studi Empiris pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Selatan

Abstract

This study was conducted to determine the influence of time pressure, integrity, professionalism, auditor motivation, and objectivity on audit quality (on Auditors at public accounting firms in the South Jakarta Region). Data sampling technique through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study were auditors who worked in 10 Public Accounting Firms and obtained 91 auditors who were sampled in this study. The analysis used in this study is a regression analysis technique and uses the SmartPLS or Partial Least Square program version 3.3.9 with a significance level value of 5%. The research methods used are Structural Equation Model (SEM) and Microsoft Excel 2016. Based on the results of the study, it shows that the variables of Time Pressure, Integrity, Professionalism, Auditor Motivation, and Objectivity has a positive and significant effect on audit quality.