Abstract: Audit quality is a situation where an auditor will find and report discrepancies that occur against a principle in the financial statements. Based on SPAP, audits conducted by the auditor can be of quality if they meet the requirements and auditing standards. A good audit report will produce satisfactory audit quality if a public accountant or independent auditor can carry out his duties by holding professional principles. Audit quality can be used to detect fraud or errors in a financial statement. The purpose of this study was to determine the effect of Competence, Auditor Experience, Accountability and Time Budget Pressure on Audit Quality. This research was conducted at the Public Accounting Firm in Bali Province registered in the IAPI directory in 2019 with a population of 101 auditors. The sampling technique used in this study is the saturation sample technique and the total sample obtained was 48 auditor samples at 14 public accounting firms. The results showed that competence, auditor experience, and accountability had a positive effect on audit quality whereas time budget pressure had a negative effect on audit quality. This shows the increasing competence, experience and accountability possessed by the auditor, the audit quality increases while, the higher the time budget pressure aimed at the auditor, the lower the audit quality produced by the auditor.
Keywords: Competence, Auditor Experience, Accountability, Time Budget Pressure, Audit Quality.
Title: The Effect of Competence, Auditor Experience, Accountability, and Time Budget Pressure on Audit Quality at the Public Accounting Firm in Bali Province
Author: Ni Putu Arlita Ekayanti, I Wayan Ramantha, I Ketut Budiartha, A.A Gde Putu Widanaputra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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