THE INFLUENCE OF COMPETENCY, AUDIT TENURE, TIME BUDGET PRESSURE AND TASK COMPLEXITY TOWARD QUALITY OF AUDIT (Case Study at Supreme Audit Board of The Republic of Indonesia Representative in Central Java)

Abstract

The purpose of this study is to analyze the effect of competency, audit tenure, time budget pressure, and task complexity toward the quality of audit. This research is expected to improve the quality of audit conducted by an auditor. The population used in this research are auditors who work in the Supreme Audit Board of Central Java. The sampling was done by using purposive sampling method with the sample size 48 auditors. This study used multiple regression analysis by using Statistical package for Social Sciences (SPSS) version 24 program. The results of this study are (1) The competence has positive effect on the quality of audit, (2) The audit tenure has negative effect on the quality of audit, (3) The time budget pressure has positive effect on the quality of audit, and (4) The task complexity has negative effect on the quality of audit.