Pengaruh Profesionalisme, Kompetensi, dan Tekanan Anggaran Waktu Seorang Auditor Terhadap Mutu Auditing dalam Praktik Auditing di Indonesia

Ferniko, Steven Hady (2019) Pengaruh Profesionalisme, Kompetensi, dan Tekanan Anggaran Waktu Seorang Auditor Terhadap Mutu Auditing dalam Praktik Auditing di Indonesia. Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Steven Hady Ferniko - 111427209.pdf - Published Version

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Abstract

The purpose of this study was to determine the effect of: 1) Auditor Professionalism on Audit Quality, (2) Auditor Competence on Audit Quality, 3) Time Budget Pressure on Audit Quality. The population in this study were the majority of auditors who worked in the Public Accounting Office in the Yogyakarta and Jakarta regions. The sample used in this study was 50 respondents. The sampling technique uses random sampling techniques. Methods of data collection using the questionnaire method. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique uses simple linear regression analysis and multiple linear regression. The results of this study indicate that: (1) Auditor competency has a positive and significant effect on Audit Quality as indicated by a significance value of 0,000 <0,05 and a coefficient of determination (R2) of 0,301. (2) Auditor Professionalism has a positive and not significant effect on Audit Quality as indicated by a significance value of 0.055> 0.05 and a coefficient of determination (R2) of 0.075. (3) Time Budget Pressure has a negative and not significant effect on Audit Quality, this is indicated by the value of t analysis of -1.612 and a significance value of 0.114> 0.05.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number FER p 6394/2019
Uncontrolled Keywords: profesionalism, competency, time budget pressure, audit quality
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 25 Jun 2019 03:37
Last Modified: 03 Jul 2019 01:10
URI: http://repository.stieykpn.ac.id/id/eprint/53

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