Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on Audit Quality in Indonesian

Abstract

This study aims to analyze the impact of Time Budget Pressure, Locus of Control, Independent, Professional Skepticism and Audit Judgment on Audit Quality (empirical study of Indonesian Supreme Audit Institution). This study uses primary data and uses a questionnaire for data collection. The sampling technique used was simple random sampling, namely 80 auditors. The method of collecting data uses a survey method by sending questionnaires directly to the respondent and the analytical method using multiple linear regression analysis.
The results of this study indicate that time budget pressure has a negative effect on audit quality. Locus of control and independence have a positive effect on audit quality. Professional skepticism, Audit Judgment shows a positive effect on audit quality.

Keywords: Audit Quality, Time Budget Pressure, Locus of Control, Independent, Professional Skepticism, Audit Judgment

DOI: 10.7176/EJBM/11-27-10

Publication date:September 30^th 2019