INTAN SRI EFENDI, NENG (2019) PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (2MB) |
|
Text (BAB 1)
I.pdf Available under License Creative Commons Attribution Non-commercial. Download (56kB) |
|
Text (BAB 2)
II.pdf Available under License Creative Commons Attribution Non-commercial. Download (187kB) |
|
Text (BAB 3)
III.pdf Available under License Creative Commons Attribution Non-commercial. Download (154kB) |
|
Text (BAB 4)
IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (275kB) |
|
Text (BAB 5)
V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (45kB) |
Abstract
ABSTRAK Tujuan dalam penelitian adalah untuk mengetahui apakah Time Budget Pressure (TBP), Locus of Control (LoC), dan Due Professional Care (DPC) berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Pusat. Populasi dalam penelitian ini adalah para akuntan publik yang berada di Jakarta Pusat. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Alat analisis yang digunakan untuk menguji Time Budget Pressure (TBP), Locus of Control (LoC), dan Due Professional Care (DPC) berpengaruh secara signifikan terhadap Kualitas Audit secara parsial dengan uji T dan secara simultan dengan uji F dengan menggunakan perangkat SPSS (Statistic Package for the sicial Sciences) 25.0 Hasil Dari Penelitian ini menunjukan bahwa variabel TBP tidak berpengaruh secara parsial terhadap Kualitas Audit dengan t-hitung dan tingkat signifikansi sebesar 0,920dan 0,361. Variabel LoC berpengaruh positif terhadap Kualitas Audit yang ditunjuka dengan nilai t-hitung dan signifikansi sebesar 8,771 dan 0,000. Variabel DPC memiliki pengaruh poaitif terhadap Kualitas Audit dengan t-hitung sebesar 2,696 dan tingkat signifikansi sebesar 0,009. Hasil uji F menunjukan F-hitung sebesar 26,186 dengan tingkat signifikansi sebesar 0,000 jauh lebih kecil dari 0,110 sehingga dapat disimpulkan bahwa TBP, LoC dan DPC secara simultan berpengaruh terhadap Kualitas Audit. Kata Kunci : Time Budget Pressure, Locus of Control, Due Professional Care dan Kualitas Audit ABSTRACT The purpose of this research is to find out whether Time Budget Pressure (TBP), Locus of Control (LoC), and Due Professional Care (DPC) affect the Quality of Audit at Public Accountants in Central Jakarta. The population in this study are public accountants in Central Jakarta. Data collection techniques in this study used a questionnaire. The analytical tool used to test Time Budget Pressure (TBP), Locus of Control (LoC), and Due Professional Care (DPC) has a significant effect on Audit Quality partially with the T test and simultaneously with the F test using SPSS (Statistics) Package for the formal Sciences) 25.0 The results of this study indicate that the TBP variable has no partial effect on Audit Quality with t-counts and significance levels of 0.920 and 0.361. LoC variable has a positive effect on Audit Quality which is indicated by the t- value and significance of 8.771 and 0.000. The DPC variable has a positive influence on Audit Quality with a t-count of 2.696 and a significance level of 0.009. F test results show the F-count of 26.186 with a significance level of 0,000 is much smaller than 0.110 so it can be concluded that TBP, LoC and DPC simultaneously affect Audit Quality. Keywords: Time Budget Pressure, Locus of Control, Due Professional Care and Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 28 Sep 2021 03:45 | ||||||||
| Last Modified: | 28 Sep 2021 03:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5289 |
Actions (login required)
 |
View Item |
