Pengaruh Independence, Profesionalisme, Sikap Skeptis, Kompetensi, Dan Time Budget Pressure Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

This study aims to determine the effect of independence, professonalism, skepticism, competence, and time budget pressure on quality audit. The population in this study were auditors working in public accounting firms (KAP) in Surakarta and Yogyakarta. The sampling technique uses purposive sampling technique. Sum samples are 54 respondents. The data analysis method used is multiple linier regression analysis. F test result show that the independent variables in this study (independence, professionalism, skepticism, competence, and time budget prssure) affect the audit quality. The test results R2 (coefficient of determination) shows that the independent variable can explain the dependent variable of 83,3%, the remaining 16,7% is influenced by variables outside the model. T test result indicate that independence, professionalisme, skepticism, competence affect audit quality, where as time budget pressure does not affect to audit quality. Keywords : independence, professionalisme, skepticism, competence, time budget pressure, quality audit.