Pengaruh E-Audit, Audit Tenure, Time Budget Pressure, Emotional Quotient, Dan Disfungsional Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali

Audit quality is the competency of an auditor in finding and reporting material misstatements in the financial statements in accordance with applicable auditing standards. The purpose of this study was to determine the effect of eaudit, tenure audit, time budget pressure, emotional quotient, and dysfunctional audit in public accounting firms in Bali. The population of this research is all auditors who work in Public Accounting Firms in Bali, totaling 80 auditors. The sample in this study were 65 auditors who were determined based on the purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis technique. The results show that e-audit, audit tenure and emotional quotient have no effect on audit quality, while time budget pressure and dysfunctional audit have a negative effect on audit quality.