KEMAMPUAN KOMITMEN ORGANISASI MEMODERASI PENGARUH INDEPENDENSI, DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE PADA KUALITAS AUDIT (Studi Empiris pada BPKP Perwakilan Provinsi Bali)

Abstract

Abstract: The Organization Commitment to Moderated The Effect Of Independency, Due ProfessionalCare, Time Budget Pressure on Audit Quality. This research is aims to determine the effect ofindependency, due professional care, time budget pressure on audit quality and the ability of theorganization commitment to moderated the effect of independency, due professional care, time budgetpressure on audit quality. The data was collected using questionnaire. The amount of samples in thisresearch selected using purposive sampling method. The analysis techniques used are moderatedregression analysis. The results show that independency and time budget pressure has positive effecton audit quality. Due professional care have an effect but not significant on audit quality. Organizationcommitment cannot moderate the influences of independency, due profesional care and time budgetpressure on audit quality.Keywords: audit quality, independency, due professional care, time budget pressure.Abstrak: Kemampuan Komitmen Organisasi Memoderasi Pengaruh Independensi, Due ProfessionalCare, Time Budget Pressure pada Kualitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruhindependensi, due professional care, time budget pressure pada kualitas audit dan kemampuan komitmenorganisasi dalam memoderasi pengaruh independensi, due professional care, time budget pressurepada kualitas audit. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner.Jumlah sampel yang dipilih berdasarkan metode purposive sampling. Teknik analisis data yang digunakanadalah analisis regresi moderasi. Hasil penelitian menunjukkan bahwa independensi dan time budgetpressure berpengaruh positif pada kualitas audit. Due professional care tidak berpengaruh signifikanpada kualitas audit. Komitmen organisasi tidak mampu sebagai pemoderasi pengaruh independensi, dueprofesional care, time budget pressure pada kualitas audit.Kata kunci: kualitas audit, independensi, due professional care, time budget pressure, komitmenorganisasi.