Ivan Zidni Arrizqy, 7211412109 (2016) ANALISIS KUALITAS AUDIT DIPENGARUHI FAKTOR INDIVIDU AUDITOR DAN DIMODERASI TEKANAN ANGGARAN WAKTU AUDIT. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Audit quality is a situation where an auditor can identify, find and evaluate the misstatements and then report it to party that has interest to. . This can be achieved through competency, independence, ethics and experience of the auditor. External environmental factors can also affect the quality of audit, one of them is audit time budget pressure. The population in the study is a whole CPAs in public accounting firm Semarang listed in the directory of Certified. Selection of the samples in this study using purposive sampling techniques, and finally obtained 45 respondents auditor in accordance with the required criteria. Research shows that there is significant influence simultaneously between competence, independence, ethics and work experience auditor to audit quality. Partially, competence, independence, ethical auditor positive significant effect on audit quality. Auditor experience significant negative effect on audit quality. Partially, there is no time budget pressure moderating influence on the effect of competence, independence, ethics and experience of auditors to audit quality. The conclusions of this study are competence, independence and ethics affect the improvement of audit quality. Auditor's experience affect on decreasing of audit quality. Audit time budget pressure can not moderate individual factors auditor to audit quality. The results of this study can be used as consideration for further researchers who want to investigate the same study topic with the addition of variations.

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