Pengaruh Pengalaman Kerja, Independensi, Kompetensi Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit (Studi Empiris pada KAP di Surakarta dan Yogyakarta)

This study aims to determine the effect of work experience, independence, competence and time budget pressure on audit quality. This study was designed as a survey with auditor respondents working at public accounting firms in Surakarta and Yogyakarta. The sampling technique in this study uses the Convenience Sampling technique. By filling out the questionnaire, 35 respondents were obtained from 6 public accounting firms. The data analysis model used is multiple linear regression model using SPSS test equipment. The results showed that work experience, independence and time budget pressure did not affect audit quality, while competence affected audit quality