PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN SISTEM INFORMASI PADA KANTOR AKUNTAN PUBLIK DI MEDAN

WIRANDA TESALONIKA HUTAGALUNG, DESY ROMAULI BR TORUS, SANO SINAGA (2022) PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN SISTEM INFORMASI PADA KANTOR AKUNTAN PUBLIK DI MEDAN , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

Abstract : The purpose of this research is to examine the effect of audit complexity, time budget pressure, competence, and auditor experience on auditor quality with an understanding of information systems as a moderating variable. The population is taken from auditors at KAP in Medan, where the total population is 100 auditors. Methods : The research area is carried out at KAP Medan City. The data used is primary data, namely questionnaires distributed to auditors who are at the work of Medan City Public Accountants. The object here is the auditor who works at KAP in Medan City. Result : The results of this study show that the interaction between auditor experience and understanding of information systems has a negative effect on audit quality at KAP in Medan with tcount < t table or -1.828 < 1.997 and a significance number of 0.072 > 0.05. Conclusion : The Interaction Between Auditor Experience and Understanding of Information Systems has no effect on Audit Quality. Referring to the results of testing the coefficient of determination, it shows that 57% of the variations in the Audit Quality variable (Y) can be explained by the variables of Audit Complexity (X1), Time Budget Pressure (X2), Competence (X3), and Auditor Experience (X4), while 43% are explained by other variables that not used in this study.

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