Abstract
This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. A total of 65 respondents were sampled, with a non-probabilityisamplingimethod with a purposive sampling technique. The data collection was done through spreading questionnaires and the analysis technique was multiple linear regression. The result showed that the influence of audit tenure, audit complexity, and time budget pressure affected audit quality.
 Keywords : Audit tenure; audit complexity; timeibudgetipressure;iauditiquality
Highlights
which was conducted at the Bali Provincial Public Accountant Office incorporated in
The data collection was done through spreading questionnaires
The result showed that the influence of audit tenure
Summary
This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. Kuesioner yang disebarkan berupa serangkaian pernyataan tertulis mengenai pengaruh audit tenure, kompleksitas audit, dan time budget pressure pada kualitas audit Kantor Akuntan Publik di HASIL DAN PEMBAHASAN Berdasarkan SK Menteri Keuangan No.43/KMK.017/1997 tertanggal 27 Januari 1997 sebagaimana diubah dengan SK Menteri Keuangan No.470/KMK.01771999 tertanggal 4 Oktober 1999, KAP adalah lembaga yang memiliki ijin dari Menteri Keuangan sebagai wadah bagi Akuntan Publik dalam menjalankan pekerjaannya.
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