Effect Of Work From Home, Audit Fee And Time Pressure Budget On Performance Quality Auditor At Kap In Surabaya

Wicaksono, Andreas Dwi (2021) Effect Of Work From Home, Audit Fee And Time Pressure Budget On Performance Quality Auditor At Kap In Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The aims of this study was to analyze the impact of work from home, audit fees and time budget pressure on the quality of auditor performance. This research was conducted on auditors at the Surabaya Public Accounting Firm registered in the 2021 Directory of Public Accounting Firms published by the Indonesian Institute of Certified Public Accountants (IAPI). In this study, 30 questionnaires were distributed to auditors working in Public Accounting Firms in the Surabaya area. Hypothesis testing in this study uses analysis and SPSS version 25 application. The results of this study shows that work from home has no effect on the quality of auditor performance. Meanwhile, audit fees and time budget pressure have a significant effect on the quality of auditor performance at public accounting firms in the Surabaya area. Keywords: Work From Home, Audit Fee, Time Budget Pressure, Audit Quality, Audit Procedures

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