Pengaruh Independensi, Pengalaman Kerja, Time Budget Pressure dan Kompleksitas Tugas terhadap Kualitas Audit dengan Audit Fee sebagai Variabel Moderating pada Kantor Akuntan Publik di Kota Medan

Abstract

This research aims to examine the influence of independence, work experience, time budget pressure and task complexity on audit quality with audit fees as a moderating variable at public accounting firms in the city of Medan. The sampling method was a saturated sample method so that the total sample was 61 respondents using a survey data collection method. By using multiple linear regression analysis, the results of this study show that partially independence, work experience and task complexity have a significant positive effect on audit quality, time budget pressure has no significant effect on audit quality. Furthermore, the results of this research show that simultaneously independence, work experience, time budget pressure and task complexity. Audit fees are unable to moderate the influence of audit quality. independence, work experience, time budget pressure and task complexity on audit quality.