Pengaruh Independensi, Etika Profesi, Kompetensi dan Tekanan Anggaran Waktu (Time Budget Pressure) Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan

Abstract

This research is motivated by the importance of auditor performance in maintaining audit quality and increasing attention to auditor professionalism due to violations and sanctions against public accountants. This study aims to analyze the influence of independence, professional ethics, competence, and time budget pressure on auditor performance at Public Accounting Firms in Medan City. The research method used is a quantitative approach with an associative design. The population is 186 people, primary data was obtained through the distribution of a questionnaire with a sample of 127 auditors selected by simple random sampling technique from the KAP auditor population in Medan City. Data analysis was carried out using multiple linear regression with the help of SPSS after going through validity, reliability, and classical assumptions tests. The results of the study showed that partially professional ethics had a positive and significant effect on auditor performance, while independence had a negative and significant effect on auditor performance. Competence and time budget pressure did not have a partial significant effect on auditor performance. However, simultaneously the four variables have a significant effect on auditor performance. In conclusion, improving auditor performance needs to be supported by strengthening professional ethics, independent management, competency development, and regulating proportionate work pressure.