PENGARUH CLIENT IMPORTANCE, AUDIT FEE DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MEDIASI (Study Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia 2018-2020)

This study aims to determine the effects of Client Importance, Audit Fee and Time Budget Pressure on audit quality with Independence as a intervening variable in Financial Company listed in Indonesian Stock Exchange of 2018-2020. This research used quantitative method. Sample was taken by using purposive sampling. Based on the criteria, data sample of 111 data for period oh three years were obtained, so that sample was 37 companies. The data were analyzed using Structural Equation Model (SEM) with Partial Least Square (PLS), using software WarpPLS versi 7.0. The result of this study indicate that the Client Importance and Time Budget Pressure had positive effect toward audit quality, audit fee negatively affected audit quality and Independence have no mediate the effect of client importance, audit fee and time budget preassure on audit quality