PENGARUH KOMPETENSI, INDEPENDENSI, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS PELAKSANAAN PEKERJAAN AUDITOR (Studi Empiris pada Kantor Akuntan Publik (KAP) di Surabaya)

The purpose of this study is to know the effect of Competence, Independence, and Time Budget Pressure on Quality of Implementation Auditor’s Work in Public Accountant’s Offices (KAP) in Surabaya. The population used in this study are all independent auditors who worked on KAP in Surabaya. Samples are auditors who have work experience of at least two (2) years. The sampling technique is purposive sampling method, with the criteria of the respondents were in the position of senior and junior auditors. The independent variable in this study is Competence, Independence, and Time Budget Pressure while the dependent variable is Quality of Implementation Auditor’s Work. The data used in this research is primary data obtained from questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that Competence, Independence and Time Budget Pressure significant effect on the Quality of Implementation Auditor’s Work either simultaneously or partially. Keywords : Competence, Independence, Time Budget Pressure, Quality of Implementation Auditor’s Wor