PENGARUH TIME BUDGET PRESSURE, FEE AUDIT DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Timur)

Tika Heni Wulandari, Asti (2019) PENGARUH TIME BUDGET PRESSURE, FEE AUDIT DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

[img] Text (COVER)
COVER.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (BAB 1)
I.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (196kB)
[img] Text (BAB 2)
II.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (3MB)
[img] Text (BAB 3)
III.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (325kB)
[img] Text (BAB 4)
IV.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (505kB)
[img] Text (BAB 5)
V.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (12kB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Time Budget Pressure, Fee Audit dan Independensi terhadap Kualitas Audit. Variabel Independen pada penelitian ini Time Budget Pressure, Fee Audit dan Independensi dan variabel dependen yaitu Kualitas Audit. Penelitian ini dilakukan di Kantor Akuntan Publik Jakarta Timur. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan SPSS 24. Penelitian ini dilakukan di 15 Kantor Akuntan Publik (KAP) di Jakarta Timur. Sampel yang diambil menggunakan random sampling, dengan jumlah sampel sebanyak 90 responden dari 15 Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik Jakarta Timur. Pengujian hipotesis menggunakan uji parsial (uji-t) dan uji simultan (uji-f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji-t) (1) Time Budget Pressure tidak berpengaruh secara signifikan terhadap Kualitas Audit. (2) Fee Audit berpengaruh secara signifikan terhadap Kualitas Audit. (3) Independensi berpengaruh secara signifikan terhadap Kualitas Audit. (4) hasil analisis data dengan menggunakan uji simultan (uji-f) Time budget Pressure, Fee Audit dan Independensi berpengaruh signifikan secara bersama-sama terhadap Kualitas Audit. Kata Kunci : Time Budget Pressure, Fee Audit, Independensi, Kualitas Audit ABSTRAK This study to examine the effect time budget pressure, fee audit dan independence to audit quality. Independent variables in thi study is time budget pressure, fee audit dan independence and the dependent variable is Audit Quality, this study was conducted in the Public Accounting Firm in East Jakarta. This study uses a quantitative approach to causality research, which is measured using a method based on multiple linear regression with SPSS 24. This research was conducted on 15 Public Accounting Firm in East Jakarta. Sample taken by using random sampling technique, with a sample of 90 respondents from 15 public accounting firm. The data used in this study are primary data. Data collection techniques using a questionnaire that was delivered directly to the East Jakarta Public Accountant Firm. Testing the hypothesis by using a partial test (t-test) and a simultaneous test (f-test). The result are (1) time budget pressure does not significantly influence the audit quality, (2) fee audit has a significant effect on audit quality, (3) independence has a significant effect on audit quality, (4) time budget pressure, fee audit dan independence have a significant effect jointly on audit quality. Keyword : Time Budget Pressure, Fee Audit, Independence, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHendra, LimUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 08:40
Last Modified: 18 Nov 2021 08:40
URI: http://repository.stei.ac.id/id/eprint/5911

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.