Pengaruh Profesionalisme, Time Budget Pressure, Dan Kecerdasan Spritual Terhadap Kualitas Audit Kantor Akuntan Publik Di Makassar

Abstract

This study aims to test 1) Effect of Professionalism on Audit Quality, 2) Effect of Time Budget Pressure on Audit Quality, 3) Influence of Spiritual Intelligence on Audit Quality. This research was conducted at public accounting firm in Makassar, where auditor as sample in research. Sampling using census technique, with respondent sample 55. The type of data used in this study is the primary data. Data collection methods using kusioner. The data analysis technique used multiple linear regression with the help of SPSS for windows 16.00 software. The result of the research shows that Professionalism has positive and insignificant effect on audit quality, Time Budget Pressure has positive and significant effect on audit quality, Spiritual Intelligence has positive and significant impact on audit quality