PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

WULANDARI, YOPANNI (2019) PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Tangerang, South Tangerang and West Jakarta public accountant firm. Sampling method used is simple random sampling. In this research, the total of sample is 46 respondent. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that time budget pressure has negative and no significant influenced of audit quality however audit tenure and audit rotation have positive and significant influenced of audit quality. Keywords: audit rotation, audit tenure, audit quality, time budget pressure Penelitian ini bertujuan untuk menguji apakah time budget pressure, tenur audit dan rotasi audit berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini terdiri dari auditor pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat. Metode pengambilan sampel yang digunakan adalah simple random sampling. Dalam penelitian ini, total sampel adalah 46 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner oleh sampel. Smart Partial Least Square (SmartPLS) path modeling method digunakan sebagai metode analisis. Hasil dari penelitian ini menunjukkan bahwa time budget pressure memiliki pengaruh negatif tidak signifikan terhadap kualitas audit sedangkan tenur audit dan rotasi audit memiliki pengaruh positif signifikan terhadap kualitas audit. Kata kunci : rotasi audit, tenur audit, kualitas audit, time budget pressure

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 594
Call Number: SE/32/18/057
NIM: 43214010048
Uncontrolled Keywords: rotasi audit, tenur audit, kualitas audit, time budget pressure
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: 21 Jan 2019 04:14
Last Modified: 22 Jan 2019 08:12
URI: http://repository.mercubuana.ac.id/id/eprint/46766

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