PENGARUH KOMPETENSI, INDEPEDENSI DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Selatan)

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

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 647
Call Number: SE/32/18/232
NIM: 43214010090
Uncontrolled Keywords: Kompetensi, Independensi, Time Budget Pressure, 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: 15 Jan 2019 04:57
Last Modified: 22 Jan 2019 08:50
URI: http://repository.mercubuana.ac.id/id/eprint/46655

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