PENGARUH AKUNTABILITAS, DUE PROFESSINAL CARE, DAN TEKANAN WAKTU AUDITOR TERHADAP KUALITAS AUDIT INTERNAL (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia)

ANGGRAINI, ERIKA (2018) PENGARUH AKUNTABILITAS, DUE PROFESSINAL CARE, DAN TEKANAN WAKTU AUDITOR TERHADAP KUALITAS AUDIT INTERNAL (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the influence of of accountability, due professional care, and time pressure on audit quality. The independent variables in this study are accountability, due professional care, and time pressure. While the dependent variable in this study is audit quality. Data collected by spreading the questionnaire with total sampling method that is internal auditors working in BPK RI. The number of questionnaires distributed was 60 questionnaires and questionnaires analyzed was 35 questionnaires. Data analysis technique used in this research is multiple regression analysis. Based on the results of this study shows that accountability and due professional care have a positive and significant impact on audit quality. While time pressure is not significant to audit quality. Keywords: Accountability, Due Professional Care, and Time Pressure, Audit Quality Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas, due professional care, dan tekanan waktu terhadap kualitas audit. Variabel independen dalam penelitian ini akuntabilitas, due professional care, dan tekanan waktu. Sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Data dikumpulkan dengan menyebar kuesioner dengan metode total sampling yaitu auditor internal yang bekerja di BPK RI. Jumlah kuesioner yang di sebar adalah 60 kuesioner dan kuesioner yang dianalisis sebanyak 35 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan hasil penelitian ini menunjukan bahwa akuntabilitas dan due professional care berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan tekanan waktu tidak signifikan terhadap kualitas audit. Kata Kunci : Akuntabilitas, Due Professional Care, dan Tekanan Waktu, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 473
NIM: 43214010248
Uncontrolled Keywords: Akuntabilitas, Due Professional Care, dan Tekanan Waktu, Kualitas Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:56
Last Modified: 07 Jan 2019 06:50
URI: http://repository.mercubuana.ac.id/id/eprint/45928

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