PENGARUH KOMPLEKSITAS AUDIT,TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN TERHADAP SISTEM INFORMASI (Studi Empiris pada Auditor KAP di Semarang)

Abstract

This study aims to examine the effect of audit complexity, budget pressures of time, and experience of auditors on audit quality by moderating variable understanding of information systems. The population in this study were senior auditors and junior auditors in the firm in Hyderabad, with a total population of 230 auditors. The samples are taken using simple random sampling method, so the number of samples obtained from the calculation formula of determining the total sample of 70 respondents. Primary data collection method used is questionnaire method. Of the 230 questionnaires distributed there are 76 questionnaires returned and used as a sample. The data analysis technique used in this test is multiple regression and regression interactions. Results of hypothesis testing in this study show that, the variable complexity of the audit time budget pressures and variable negative effect on audit quality, but with the moderating variable understanding of the interaction of information systems change the direction to be positive. Meanwhile, the variable has positive experience of auditors on audit quality as well as the existence of moderating variable ineraksi understanding of information systems auditor experience variables remain positive effect on audit quality.