ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN PEMAHAMAN ATAS SISTEM INFORMASI SEBAGAI VARIABEL MODERASI

This research aims to examine the effect of an understanding of information systems on the relationship of audit task complexity, time budget pressure, obedience pressure and the auditor experience to the audit quality of the Public Accountant Firm in Indonesia. The sample totaled 193 respondents consisting of staff both junior and senior auditor. Sampling was carried out in this research using both a snowball sampling technique and judgement sampling technique which is one form of purposive sampling techniques. The data used in this research were primary data, where the techniques of collecting data through questionnaires technique by sending questionnaires that has been arranged structured to the respondents either by electronic or through paperbased. Analysis tools are used to test the hypothesis in this research is Pure Moderator Regression Analysis. The results of this study indicate that with an understanding of information systems, audit task complexity, time budget pressure and obedience pressure positively influence to the audit quality. While even though with an understanding of the information systems, auditor experience does not influence to the audit quality