Competence Independence Time Budget Pressure Audit Fee and Audit Quality


December 1, 2013


Public accounting profession is a profession of public trust, as a public accountant is responsible for raising the level of reliability of the financial statements of the company, so that the public obtain information reliable financial reporting as a basis for decision making. With the financial case that afflicts many participating companies involving public accountants, public accountants must consider making audit quality it produces. Because of the good quality audit audited report will be produced which is able to present the findings and report the truth about the financial condition of its clients. Audit quality, can be influenced by several factors, both internal factors and external factors. Factors very important role in determining the quality of the audit including the competence, independence, time budget pressure, and audit fees. Therefore, the issues examined in this study is whether there is influence of competence, independence, time budget pressure, and audit fees on audit quality on Public Accounting Firm (KAP) in Surabaya, because public accounting firm in Surabaya is very much based on the determination of the sample all population size of 81 auditors. For the method of data collection was conducted by questionnaire. Data were analyzed with descriptive analysis techniques and statistical analysis.

Based on the results of this study concluded that the competence, independence, time budget pressure, and the audit fee effect on audit quality. The effect is positive. Therefore both the auditor and the Public Accounting Firm (KAP) is expected to improve audit quality. To improve the quality of audit is necessary to increase the competence of the auditors with training services as well as to the auditors are given the opportunity to attend courses or an increase in the education profession. To improve the independence, auditor is in charge of his client sought a truly independent, not under pressure from the client and not have the feeling shy with her clients so that in carrying out its audit duties completely objective and can produce a quality audit. In addition, the auditor is expected to complete its work in accordance with the specified time as to avoid the pressure of time that may affect the quality of the audit and the size of the audit fee received is not expected to affect the auditor in performing their duties which will affect the quality of the resulting audit.