The Impact of Auditor’s Competence & Independence & Time Budget Pressure on Audit Quality

(Study at Accounting Firm in Bandung)


  • Jonathan Satyaatmaja Hadiprojo Universitas Katolik Parahyangan
  • Sylvia Fettry Universitas Katolik Parahyangan


auditor's competence, auditor's independence, time budget pressure, audit quality


Abstract. This study aims to examine the influence of auditor's competence and independence and time budget pressure on audit quality. The basic problem is that investors need true and fair information about the company. Investors want to invest in
companies with good performance and financial condition. Therefore, a public accountant
as a third party must be reliable to give assurance on the accuracy of financial statement.

Operationally, each research variable is divided into several dimensions Auditor's competence is divided into two dimensions: knowledge and experience. Audito's Independence is divided into four dimensions: long-term relationships with clients, peer
review, non-audit services, and special relationships. Time Budget Pressure variable is
divided into three dimensions: knowledge, responsibility, and performance appraisal. Audit
Quality variable is divided into five dimensions: integrity, audit processes, timeliness,
professional skepticism, and codes of conduct.
The population of this study is auditors who work in Public Accounting Firm in Bandung
registered as members of IAPI. Data were collected by distributing questionnaires to
respondents. The variables in this research are Auditor Competence (X1), Auditor
Independence (X2), and Time Budget Pressure (X3) as independent variable and Audit
Quality (Y) as dependent variable. The data were processed using multiple linear
regression analysis.