Mediation of Time Budget Pressure on the Relationship of Audit Ethics, Audit Independence on Audit Quality

Edisah Putra Nainggolan

Abstract


This study aims to determine the mediating role of Time Budget Pressure on the influence of Audit Ethics, Independence on Audit Quality in Accounting Firms in Medan City. This study uses an explanatory research approach. The sample of this research is 100 auditors in Medan City. The sampling technique used is the purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis. Based on the results of the study it can be concluded that: 1) Audit Ethics has a positive and significant effect on Audit Quality in Auditors in public accounting offices in Medan City. 2) Independence has a negative effect on audit quality for auditors in the Public Accounting Office in Medan City. 3) Time Budget Pressure mediates the effect of audit ethics on audit quality. 4) Time Budget Pressure does not mediate the relationship between independence and audit quality in public accounting firms in Medan City

Keywords


: Auditor Ethics, Audit Independence, Time Budget Pressure, Audit Quality

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.369

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