INFLUENCE OF TIME PRESSURE , THE RISK OF ERRORS AND COMPLEXITY ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRM IN DKI JAKARTA

Abstract

This research influence of time pressure, the risk of error and complexity on
audit quality. Respondents in this study were the auditors who works in public
accounting firm in DKI Jakarta. The numbers of auditors who became
research sample were 56 auditors from 15 public accounting firms. Sampling
Method that used in this research was Convenience sampling, while the method of
processing data that used by the researcher was double regression analysis.
The results of this research Used Uji F showed that the time pressure, risk of
error and complexity Not effect significantly on audit quality and with used Uji
T. showed that only copmpelxity effect on audit quality .Results R square was
found that the effect, audit complexity and time budget pressure on audit quality can
be explained by 12.2% while the remaining 87.8% is explained by other
variables not included in this research model.
Keyword: Time pressure, the risk of error, complexity, audit quality