Rakhmanzani, Nada Safira (2026) Pengaruh Independensi, Etika Auditor, Skeptisisme Profesional, Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Pada Kap Di Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of independence, auditor ethics, professional skepticism, and time budget pressure on audit quality at Public Accounting Firms (KAP) in Surabaya. This study employs a quantitative approach. The research data were collected through online and offline questionnaires distributed to auditors working at Public Accounting Firms in Surabaya. A total of 57 respondents participated in this study. The data were analyzed using multiple linear regression analysis with the assistance of SPSS, including validity tests, reliability tests, and classical assumption tests. The results show that independence and auditor ethics have a positive and significant effect on audit quality. Professional skepticism and time budget pressure do not have a significant effect on audit quality. Simultaneously, independence, auditor ethics, professional skepticism, and time budget pressure have a significant effect on audit quality. Keywords : Audit Quality, Independence, Auditor Ethics, Professional Skepticism, Time Budget Pressure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NADA SAFIRA RAKHMANZANI |
| Date Deposited: | 29 Sep 2026 04:01 |
| Last Modified: | 29 Sep 2026 04:01 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14467 |
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