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The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality
Author(s) -
Monica Indah Krisdayanti,
Ronny Andesto,
Praptiningsih Praptiningsih
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi kesatuan
Language(s) - English
Resource type - Journals
eISSN - 2721-3048
pISSN - 2337-7852
DOI - 10.37641/jiakes.v8i3.392
Subject(s) - audit , skepticism , professional ethics , quality audit , quality (philosophy) , time budget , accounting , population , psychology , medicine , business , political science , environmental health , law , ecology , philosophy , epistemology , biology
This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality.  Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

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