Pengaruh Kode Etik, Time Budget Pressure Dan Pengalaman Auditor Terhadap Kualitas Audit (Survei Pada Kantor Inspektorat : Kota Palu, Kabupaten Sigi dan Kabupaten Donggala)

Abstract

This study aims to determine and analyze the code of ethics, time budget pressure and auditor experience to audit quality at Inspectorate Office: Palu City, Sigi Regency and Donggala Regency. This type of research is survei research, using sampling technique of cencus method. The data were collected with distributing questionnaries to 58 auditors who working at the Inspectorate Office: Palu City, Sigi Regency and Donggala Regency. Primary data obtained from the responses of respondens through the spread of quesionnaries and observation. The analysis tool used is multiple linear regression analysis. The results of this study show that partialy affected code of ethics has a positive and significant effect to audit quality, time budget pressure has a negative and significant effect to audit quality and auditor experience has a positive and significant effect to audit quality.

Keywords: Code Of Ethics, Time Budget Pressure, Auditor Experience, audit Quality.