PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Timur )

Fitriani, Apriliya (2019) PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Timur ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Independensi, Tekanan Anggaran Waktu, dan Pengalaman Auditor Terhadap Kualitas Audit. Variabel Independen pada penelitian ini yaitu Independensi, Tekanan Anggaran Waktu, dan Pengalaman Auditor dan variabel dependen yaitu Kualitas Audit. Penelitian ini dilakukan di Kantor Akuntan Publik wilayah Jakarta Timur. Sampel yang diambil menggunakan teknik Purposive Sampling, dengan jumlah sampel 93 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 21. Hasil penelitian menunjukkan bahwa (1) Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit, (2) Tekanan Anggaran Waktu berpengaruh positif dan signifikan terhadap Kualitas Audit,(3) Pengalaman Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit. Di Kantor Akuntan Publik di Wilayah Jakarta Timur Kata Kunci : Independensi, Tekanan Anggaran Waktu, Pengalaman Auditor, Kualitas Audit ABSTRACT This study aims to discuss the importance of the influence of Independence, Time Budget Pressure, and Auditor’s Experience to Auditor’s Quality. The Independent variables in this study is Independence, Time Budget Pressure, and Auditor’s Experience and the dependent variable is Auditor’s Quality. This research was conducted at the East Jakarta Regional Public Accountant Office. Samples taken using convenience sampling techniques, with the sample number of 93 respondents and 10 Public Accounting Firms. To answer this research hypothesis using study using descriptive research type, quantitative approach, as measured by using multiple linear regression methods with SPSS 21. The results showed that (1) Independence had a positive and significant effect on Auditor’s Quality, (2) Time Budget Pressure had a positive and significant effect on Auditor’s Quality, (3) Auditor’s Quality had a positive and significant effect on Auditor’s Quality. At the Public Accounting Firm in East Jakarta. Keywords: Independence, Time Budget Pressure, Auditor’s Experience Auditor’s Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKamil, KrishnaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 13 Oct 2021 09:10
Last Modified: 13 Oct 2021 09:10
URI: http://repository.stei.ac.id/id/eprint/5532

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