SIAHAAN, DEWI MARIENTA (2019) PENGARUH KOMPETENSI, INDEPEDENSI DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The study aimed to identify : (1) influenceon the quality of an audit of the auditors, (2) influence on the quality of the independence of the auditors, (3) influence time pressure in the budget for the supreme audit on an auditors who work at its public accountant south jakarta. This is the kind of research units quantitative research study analysis is an auditor who work on public accountant office in south jakarta region with the number of respondents as many as 60 people. The questinnaire tasted validity and reliability up before lab data collection was done. A test that is used is the classic which includes the assumption of normality, the multikolinearitas, the heteroskedastisitas, as the linearity, the method of analysis of the data used multiple regression analysis. The research show that (1) competence auditor have had a positive impact on the quality of audit (2) indepedensi auditor have a negative influence on the quality of audit (3) time budget pressure have a negative influence on the quality of audit. keywords : competence, independence, time budget preasure. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh kompetensi auditor terhadap kualitas audit, (2) pengaruh independensi auditor terhadap kualitas audit, (3) pengaruh time budget pressure bagi auditor terhadap kualitas audit pada auditor yang bekerja pada Kantor Akuntan Publik wilayah Jakarta Selatan. Jenis penelitian ini adalah penelitian kuantitatif dengan unit analisis yang diteliti adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan dengan jumlah responden sebanyak 60 orang. Kuesioner diuji validitas dan reliabilitas terlebih dahulu sebelum dilakukan pengumpulan data penelitian. Alat uji yang digunakan adalah uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji linearitas. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) kompetensi auditor berpengaruh positif terhadap kualitas audit (2) Indepedensi auditor berpengaruh negatif terhadap kualitas audit (3) Time Budget Pressure berpengaruh negatif terhadap kualitas audit Kata kunci : Kompetensi, Independensi, Time Budget Pressure, Kualitas Audit
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