| NIM | C1I022003 |
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| Namamhs | CICILYA ESTERLITA MEILIANA |
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| Judul Artikel | THE EFFECT OF COMPETENCE AND TIME BUDGET PRESSURE ON AUDIT QUALITY WITH AUDITOR ETHICS AS A MODERATING VARIABLE |
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| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian kuantitatif dengan metode survei yang bertujuan untuk menganalisis pengaruh kompetensi dan tekanan anggaran waktu terhadap kualitas audit dengan etika auditor sebagai variabel moderasi pada auditor Inspektorat Kabupaten Tegal dan Kabupaten Brebes menggunakan teknik sensus sampling, kemudian dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji F, koesfisien determinasi, uji t, dan Moderated Regression Analysis (MRA) menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa kompetensi dan tekanan anggaran waktu berpangaruh positif dan signifikan terhadap kualitas audit. Sementara itu, etika auditor terbukti secara signifikan memoderasi pengaruh kompetensi terhadap kualitas audit, namun tidak terbukti memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit. Model regresi dinyatakan layak dengan nilai F sebesar 32,139 dan signifikan 0,000, serta Adjusted R2 sebesar 0,496. Temuan ini menunjukkan bahwa peningkatan kualitas audit ditentukan oleh kualifikasi kompetensi teknik yang diperkuat oleh etika auditor serta pengelolaan tekanan anggaran waktu secara professional. Oleh karena itu, Inspektorat perlu memprioritaskan pengembangan kompetensi berkelanjuran, penguatan kepatuhan kode etika, serta penerapan sistem pengendalian mutu audit yang terstruktur |
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| Abtrak (Bhs. Inggris) | This study is a quantitative study using a survey method that aims to analyze the influence of competence and time budget pressure on audit quality with auditor ethics as a moderating variable among auditors at the Inspectorate of Tegal Regency and Brebes Regency using census sampling, followed by analysis using validity tests, reliability tests, classical assumption tests, multiple linear regression, the F test, the coefficient of determination, the t-test, and Moderated Regression Analysis (MRA) using SPSS 26. The results indicate that competence and time budget pressure have a positive and significant effect on audit quality. Meanwhile, auditor ethics were found to significantly moderate the effect of competence on audit quality, but were not found to moderate the effect of time budget pressure on audit quality. The regression model was deemed valid with an F-value of 32.139 and a significance level of 0.000, as well as an Adjusted R² of 0.496. These findings indicate that improvements in audit quality are determined by technical competence, reinforced by auditor ethics and the professional management of time budget pressure. Therefore, the Inspectorate needs to prioritize the continuous development of competencies, strengthen compliance with the code of ethics, and implement a structured audit quality control system. |
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| Kata kunci | Competence, Time Budget Pressure, Audit Quality, Auditor Ethics |
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| Pembimbing 1 | Prof. Dr. Eko Suyono, M.Si, Ak., CA |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2026 |
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| Jumlah Halaman | 9 |
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| Tgl. Entri | 2026-08-09 15:44:02.366382 |
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