PENGARUH KOMPTENSI INDEPENDENSI OBJEKTIFITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

Arumsari, Septi (2019) PENGARUH KOMPTENSI INDEPENDENSI OBJEKTIFITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, objektivitas, dan time budget pressure terhadap kualitas audit. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Jakarta Timur. Penelitian ini menggunakan metode convience sampling dalam mengumpulkan datanya dan menggunakan alat analisis regresi dengan SPSS 25.0. Hipotesis dalam penelitian ini menyatakan bahwa kompetensi, independensi, dan objektivitas berpengaruh positif terhadap kualitas audit. Serta time budget pressure berpengaruh negatif terhadap kualitas audit Hasil penelitian ini menunjukkan bahwa pertama, kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, kedua, independensi berpengaruh positif dan signifikan terhadap kualitas audit, ketiga objektivitas berpengaruh positif dan signifikan terhadap kualitas audit, dan terakhir time budget pressure berpengaruh negatif dan tidak signifikan terhadap kualitas audit. Kata kunci : Kompetensi, Independensi, Objektivitas dan Time Budget Pressure terhadap Kualitas Audit ABSTRACT This study aims to analyze the effect of competence, independence, objectivity, and time budget pressure on audit quality. This study uses primary data obtained through a questionnaire. The population in this study is the auditor who works at the East Jakarta Public Accountant Office. This study uses a convience sampling method in collecting data and using a regression analysis tool with SPSS 25.0. The hypothesis in this study states that competence, independence, and objectivity have a positive effect on audit quality. And time budget pressure has a negative effect on audit quality The results of this study indicate that first, competence has a positive and significant effect on audit quality, second, independence has a positive and significant effect on audit quality, thirdly objectivity has a positive and significant effect on audit quality, and finally time budget pressure has a negative and not significant effect on audit quality . Keywords : Competency, Independency, Objektivity dan Time Budget Pressure On Audit Quality

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Safiq, Muhamad UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	25 Oct 2021 09:36
Last Modified:	25 Oct 2021 09:36
URI:	http://repository.stei.ac.id/id/eprint/5678

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