PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS AUDIT, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN TERHADAP SISTEM INFORMASI

This study aims to analyze the effect of time budget pressure, the complexity of the audit and the auditor's competence to audit quality by using a moderating variable understanding of information systems. The research sample was determined by purposive sampling method to obtain 34 respondents from 7 KAP in Surabaya. The data used are primary data by distributing questionnaires in KAP in the city of Surabaya. The method of analysis used is multiple regression analysis and MRA (moderation regression analysis). These results indicate that the time budget pressure and complexity of audits no effect on audit quality, but at a variable bit auditor competence affect audit quality. Although the method of moderating variables, three independent variables can not affect the quality even though it was in moderation or interaction test with an understanding of the information system. Keywords: time budget pressure, the complexity of the audit, the auditor complexity, understanding of information systems