Pengaruh Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi

Abstract

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed using SPSS. The results indicate that auditor competence and auditor independence have a positive effect on audit quality, whereas time pressure has no effect. Furthermore, information technology does not moderate the effects of auditor competence, auditor independence, or time pressure on audit quality.