Authors:

Merta Widya Santhi, Ni Made Dwi Ratnadi

Abstract:

“Auditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee, time budget pressure on auditor independence. The effect of audit fee, time budget pressure, independence of auditors on audit quality. The effect of audit fee, time budget pressure on audit quality through the auditor’s independence. Research using saturated sampling technique using path analysis. The results this analysis are audit fee and time budget pressure has negative effect on the independence of auditors. Audit fees and time budget pressure has negative effect on the audit quality. The auditor’s independence has positive effect on audit quality. If the independence of the auditor is affected by both of audit fee and time budget pressure this will affect the audit quality.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-26283

Published

2017-06-15

How To Cite

SANTHI, Merta Widya; RATNADI, Ni Made Dwi. INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT.E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 2059-2089, june 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-26283. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 19 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License