PENGARUH PROFESIONALISME, OBJEKTIVITAS DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia di Jakarta Pusat)

PRAMESWARI, SHALSYABILLAH (2019) PENGARUH PROFESIONALISME, OBJEKTIVITAS DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia di Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to demonstrate empirically the effect of professionalism, objectivity, and time budget pressure to audit quality. The data used in this study is primary data in the form of distribution of questionnaires to the respondent auditor who worked in The Audit Board Of The Republik Of Indonesia, Central Jakarta. The population numbered 90, which used a sample of 80 respondent drawn with simple random sampling. Analyzing data for hypothesis testing is done by multiple regression in SPSS 20 program application. The analysis showed that the professionalism variables positive effect and significant on audit quality, objectivity variables positive effect and significant on audit quality and time budget pressure no effect on the quality of audits to The Audit Board Of The Republic Of Indonesia, Central Jakarta. Keywords: Professionalism, Objectivity, Time Budget Pressure, Audit Quality. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh profesionalisme, objektivitas dan tekanan anggaran waktu terhadap kualitas audit. Data yang digunakan dalam penelitian ini adalah data primer berupa penyebaran kuisioner dengan responden auditor yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia, Jakarta Pusat. Populasi dalam penelitian ini berjumlah 90 sampel yang dipergunakan sebanyak 80 responden yang diambil dengan metode Simple random sampling. Penganalisisan data untuk pengujian hipotesis dilakukan dengan regresi berganda di program aplikasi SPSS 20. Hasil analisis menunjukkan bahwa profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit, objektivitas berpengaruh positif dan signifikan terhadap kualitas audit, dan tekanan anggaran waktu tidak berpengaruh terhadap kualitas audit pada Badan Pemeriksa Keuangan Republik Indonesia, Jakarta Pusat. Kata Kunci: Profesionalisme, Objektivitas, Tekanan Anggaran Waktu, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 913
Call Number: SE/32/19/112
NIM/NIDN Creators: 43215010298
Uncontrolled Keywords: Profesionalisme, Objektivitas, Tekanan Anggaran 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: 16 May 2019 02:31
Last Modified: 14 Jul 2023 02:20
URI: http://repository.mercubuana.ac.id/id/eprint/48174

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