The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality

Authors

  • Monica Indah Krisdayanti Universitas Pembangunan Nasional Veteran Jakarta
  • Ronny Andesto Universitas Pembangunan Nasional Veteran Jakarta
  • Praptiningsih Praptiningsih Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.37641/jiakes.v8i3.392

Keywords:

professional ethics, time budget pressure, professional skepticism, audit quality

Abstract

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality.

 Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

Downloads

Published

2020-12-20

How to Cite

Krisdayanti, M. I., Andesto, R., & Praptiningsih, P. (2020). The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 403–414. https://doi.org/10.37641/jiakes.v8i3.392

Issue

Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020

Section

Articles