PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Kasus pada Badan Pemeriksa Keuangan Republik Indonesia)

CAHYANI, ANITA (2019) PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Kasus pada Badan Pemeriksa Keuangan Republik Indonesia). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of time pressure, locus of control, and independence on audit quality (empirical studies on the Republic of Indonesia Financial Audit Board). This study uses primary data and uses questionnaires to collect data. The sampling technique used was purposive sampling. The method of data collection uses observation methods by sending questionnaires directly to the respondent and the analytical method using multiple linear regression analysis. The results of this study indicate that the variable time budget pressure has a negative and significant effect on audit quality, locus of control variables affect positively and significantly with audit quality, the independence variable shows a positive and significant influence on audit quality. Keywords: Audit Quality, time budget pressure, locus of control, and independence Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, locus of control, dan independensi terhadap kualitas audit (studi empiris pada Badan Pemeriksa Keungan Republik Indonesia). Penelitian ini menggunakan data primer dan menggunakan kuisioner untuk pengumpulan data. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode pengumpulan data menggunakan metode observasi dengan mengirimkan kuesioner langsung ke responden dan metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel time budget pressure berpengaruh negatif dan signifikan terhadap kualitas audit, variable locus of control berpengaruh positif dan signifikan dengan kualitas audit, variable independensi menunjukkan berpengaruh positif dan signifikan terhadap kualitas audit Kata Kunci : Kualitas Audit, time budget pressure, locus of control,dan independensi

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 19 398
NIM/NIDN Creators:	43215010153
Uncontrolled Keywords:	Kualitas Audit, time budget pressure, locus of control,dan independensi
Subjects:	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:	07 Feb 2022 09:24
Last Modified:	07 Feb 2022 09:24
URI:	http://repository.mercubuana.ac.id/id/eprint/55542

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