Febiola Rosalin, Nadya (2021) PENGARUH PENGALAMAN AUDITOR, ETIKA AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh Pengalaman Auditor, Etika Auditor, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. Variabel Independen pada penelitian ini yaitu Pengalaman Auditor, Etika Auditor, dan Tekanan Anggaran Waktudan variabel dependen yaitu Kualitas Audit.Penelitian ini dilakukan di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel yang diambil menggunakan teknik convenience sampling, dengan jumlah sampel 50 responden dari 10 Kantor Akuntan Publik. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Pengalaman Auditor berpengaruh terhadap Kualitas Audit. (2) Etika Auditor berpengaruh terhadap Kualitas Audit. (3) Tekanan Anggaran Waktu berpengaruh terhadap Kualitas Audit.. Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa Pengalaman Auditor, Etika Auditor, dan Tekanan Anggaran Waktu terhadap kualitas audit. This study aims to examine whether the Auditor’s Experience, Auditor’s Ethic, and Time Budget Pressure on the Quality of Auditors. Independent variables in this study are Auditor’s Ethic, Auditor’s Experience, andAuditor’s Fee and the dependent variable is Auditor's Quality. This research was conducted at Public Accountant Office of East Jakarta. Samples taken using convenience sampling technique, with the sample number of 50 respondents and 10 Public Accounting Firms. To answer this research hypothesis using descriptive research type, quantitative approach, as measured by using multiple linear regression method with SPSS 25. The results showed that: (1) Auditor’s Experience affects the Auditor's Quality. (2) Auditor’s Ethic Affects the Auditor's Quality. (3) Time Budget Pressure affects the Auditor’s Quality. While the results of research from simultaneous tests concluded that Auditor’s Experience, Auditor’s Ethic, and Time Budget Pressure on Auditor's Quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pengalaman Auditor, Etika Auditor, Tekanan Anggaran Waktu, Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Febiola Rosalin Nadya | ||||||||
| Date Deposited: | 23 Nov 2021 00:33 | ||||||||
| Last Modified: | 23 Nov 2021 00:33 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5943 |
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