PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN KOMPENTENSI AUDITOR SEBAGAI VARIABLE INTERVENING (Studi Kasus Pada Organisasi Perangkat Daerah Inspektorat Pemerintah Daerah Kota Banjarbaru)

The purpose of this study was to analyze the effect of Time Budget Pressure on audit quality with auditor competence as an intervening variable. The sample in this study were 31 auditors of the Regional Government Inspectorate of Banjarbaru City. The type of this research is explanatory research with a qualitative approach and the sampling technique used is total sampling. The results of this study indicate that the effect of time budget pressure has an effect on auditor competence, an auditor's competence affects audit quality, an auditor's time budget pressure has no effect on audit quality, and the effect of time budget pressure on audit quality through auditor competence has a smaller value than direct effect of time budget pressure on audit quality