Syarafina, Anita (2019) PENGARUH KOMPLEKSITAS AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh kompleksitas audit dan time budget pressure pada kualitas audit dengan pemahaman pada sistem informasi sebagai variabel moderating pada Kantor Akuntan Publik di Jakarta Timur. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis Regresi Linear Berganda dan Moderated Regression Analysis dengan SPSS 24.0. Populasi dari penelitian ini adalah Kantor Akuntan Publik (KAP) di Jakarta Timur. Sampel ditentukan berdasarkan metoda convenience sampling. Teknik survey dengan kuesioner merupakan metode pengumpulan data dengan 75 responden. Penelitian ini menunjukkan hasil, kompleksitas audit memiliki pengaruh positif terhadap kualitas audit dan time budget pressure memiliki pengaruh negatif terhadap kualitas audit. Selain itu pemahaman sistem informasi memoderasi pengaruh memperkuat kompleksitas audit pada kualitas audit. Namun pemahaman terhadap sistem informasi memoderasi pengaruh memperlemah time budget pressure pada kualitas audit. Kata kunci : kompleksitas audit, time budget pressure, kualitas audit dan pemahaman sistem informasi ABSTRACT This study aims to examine whether the effect of audit complexity, time budget pressure on audit quality with an understanding of information systems as a moderating variable in the Public Accountant Office (KAP) in East Jakarta. This study uses an associative type of research with a quantitative approach which is measured using methods based on Multiple Linear Regression and Moderated Regression Analysis with SPSS 24.0. The population of this research is the Public Accountant Office (KAP) in East Jakarta. The sample is determined based on convenience sampling method. Survey technique using a questionnaire is a method of collecting data with 75 respondents. This study shows the results audit complexity has a positive influence on audit quality and time budget pressure has a negative effect on audit quality. In addition, an understanding of information systems moderates the effect of strengthening audit complexity on audit quality. However an understanding of information system moderates the effect of weakening time budget pressure on audity quality. Keywords : the complexity of the audit, time budget pressure, quality audit, and understanding of information systems
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 28 Sep 2021 09:47 | ||||||||
| Last Modified: | 28 Sep 2021 09:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5309 |
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