PENGARUH KOMPETENSI, PENGALAMAN AUDTOR, TEKANAN ANGGARAN WAKTU, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN

The problem in this study is what factors determine the quality of an auditor's audit results. The purpose of this study was to determine whether competence, auditor experience, time budget pressure, independence, and accountability partially affect the quality of the audit in the Public Accounting Firm in Medan City. The population in this study is the auditor who works in a public accounting firm in Medan City. Of the 12 KAP who became the population, 5 KAP were selected with the number of 38 auditors as samples based on the purpose sampling method. The data used in this study is primary data, by sending questionnaires directly to the respondents studied. The source of data in this study is the auditor's opinion on audit quality. Data analysis techniques used multiple regression analysis with the help of SPSS version 20. The results of this study indicate that competence influence audit quality, meaning that the higher the competence of an auditor, the higher the audit quality produced. Independence influences audit quality, meaning that the auditor's level of independence in an audit assignment determines the quality of the audit. Accountability influence audit quality, meaning high accountability will have an impact on good audit quality. Auditor immersion does not affect audit quality, meaning that many auditor experience is not a determining factor that the audit will be of high quality. Time budget pressure has no effect on audit quality, meaning that when an auditor is faced with time pressure to complete an audit report within a short time, the auditor does not perform audit quality reduction actions. The conclusion of this study is that the audit results carried out by the auditor are very much determined by competency, independence and accountability factors. While the experience and time budget do not affect the auditor in terms of doing audit tasks.