THE EFFECT OF AUDIT TENURE AND TIME BUDGET PRESSURE AGAINST AUDIT QUALITY WITH MODERATION OF PUBLIC ACCOUNTING OFFICES SIZE

Abstract

This study aims to determine whether audit tenure and time budget pressure affect audit quality, and examines whether auditors of public accounting firms in Big Ten and Non Big Ten ranks have different perceptions and levels of compliance in structural models. The target population in this study is the Indonesian public accounting firm that works with professional business services firms of foreign public accounting firms (KAPA) or foreign audit organizations (OAA). The sampling technique uses purposive sampling method. The unit of analysis in this study is independent auditors or individuals who work in public accounting firms ranked Big Ten and Non Big Ten at all levels of the organizational hierarchy, namely junior, senior, supervisor, manager, and partner auditors. Sample criteria are independent auditors involved in carrying out general audit services for the company's financial statements with audit experience of at least 5 (five) years.