Pengaruh Kompleksitas, Time Budget Pressure, Independensi Auditor dan Risiko Kesalahan Terhadap Kualitas Audit Pada Kantor Akuntan Publik yang Terdapat di Medan

ABSTRAK

PENGARUH KOMPLEKSITAS,TIME BUDGET PRESSURE,
INDEPENDENSI AUDITOR DANRISIKO
KESALAHANTERHADAPKUALITASAUDIT PADA
KANTOR AKUNTAN PUBLIK
YANG TERDAPAT
DI MEDAN
Penelitianinimenganalisispengaruhkompleksitas, timebudgetpressure,
independensi
auditor
danrisikokesalahanterhadapkualitasaudit.Respondendalampenelitianiniadalah
paraauditoryangbekerjadiKantorAkuntanPublikdiMedan.Jumlahauditor
yangmenjadisampelpenelitianiniadalah50auditordari10KantorAkuntan
Publik.Metodepenentuansampelyangdigunakandalampenelitianadalah
conveniencesampling,sedangkanmetodepengolahandatayangdigunakan
penelitiadalahanalisisregresiberganda.Hasilpenelitianinimenunjukkanbahwa
kompleksitas,
timebudgetpressure,
independensi
auditor

danrisikokesalahanberpengaruhsignifikan
terhadapkualitasaudit.HasiladjustedRsquareditemukanbahwapengaruh
kompleksitas,tekanananggaranwaktu, independensi auditor dan risiko
kesalahanterhadapkualitasauditdapat
dijelaskansebesar98,2%sedangkansisanyasebesar1,8%dijelaskanoleh
variabel
lain yangtidak disertakan dalammodel penelitianini.

KataKunci:Kompleksitas, Timebudgetpressure, Independensi
Auditor,RisikoKesalahandanKualitas Audit.

ii

Universitas Sumatera Utara

ABSTRACT

THE EFFECTS OF COMPLEXITY, TIME BUDGET PRESSURE,
AUDITOR INDEPENDENCY AND RISK OF ERRORS
ON AUDIT QUALITY AT PUBLIC

ACCOUNTINGFIRM
IN MEDAN

Thisresearchanalyzedtheeffectsof complexity,timebudgetpressure,
auditor
independency
andtheriskoferroronauditquality.Respondentsinthisstudyweretheauditorswh
owork inpublicaccountingfirminMedan.Thenumbersofauditorswhobecame
researchsamplewere50auditorsfrom10publicaccountingfirms.Sampling
methodthatusedinthisresearchwasConveniencesampling,whilethemethodof
processingdatathatusedbytheresearcherwasdoubleregressionanalysis.The
resultsofthisresearchshowedthatthecomplexity,
timebudgetpressure,
auditor
independency,riskoferrorseffectsignificantlyonauditquality.Resultsadjusted
Rsquarewas foundthattheeffect of complexity, timebudgetpressure, auditor
independency
and
risk
of

errorsonauditquality
canbeexplainedby98.2%whiletheremaining1.8%isexplainedbyother
variablesnot includedin this research model.

Keywords:

Complexity,
Timebudget
pressure,
independency,theriskof error,audit quality.

auditor

iii

Universitas Sumatera Utara