MARCELINO, (2020) PENGARUH TIME BUDGET PRESSURE, PROFESIONALITAS AUDITOR DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Pusat yang terdaftar di OJK). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh dari Time Budget Pressure, Profesionalitas Auditor dan Etika Auditor terhadap Kualitas Audit. Penelitian ini dilakukan dengan mengambil sampel dari Auditor yang berada di Kantor Akuntan Publik di Jakarta Pusat . Dengan menggunakan Kueisioner sebagai alat pengujian dan PLS sebagai alat pengolahan data dari kueisioner. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa Time Budget Pressure tidak berpengaruh dengan Kualitas Audit, dikarenakan Time budget pressure/ Tekanan anggaran waktu yang telah diberikan atau disepakati oleh pihak auditor dan pihak yang akan diaudit tidak memberikan dampak kepada kualitas audit yang dihasilkan. Profesionalitas Auditor berpengaruh terhadap Kualitas Audit, dikarenakan semakin baik tingkat profesinalitas seorang auditor maka semakin baik pula kualitas audit yang akan dihasilkan karna auditor tersebut bekerja sesuai dengan keahliannya. Etika Auditor tidak berpengaruh terhadap Kualitas Audit, dikarenakan pelaksanaan audit tidak mempengaruhi antara etika dari orang yang melakukan audit dengan kualitas audit yang dihasilkan. Kata Kunci : Time Budget Pressure, Profesionalitas Auditor, Etika Auditor, Kualitas Audit ABSTRACT This study was conducted to examine the effect of Time Budget Pressure, Auditor Professionalism and Auditor Ethics on Audit Quality. This research was conducted by taking a sample from the Auditor in the Public Accountant Office in Central Jakarta. By using Questionnaire as a testing tool and PLS as a data processing tool from a questionnaire that has been filled. Based on the results of this study it can be concluded that Time Budget Pressure has no effect on Audit Quality, because Time Budget Pressure has been given or agreed upon by the auditor and the party to be audited has no impact on the quality of audits produced. Auditor Professionalism influences Audit Quality, because the better the level of professionalism of an auditor, the better the audit quality will be produced because the auditor works in accordance with his expertise. Auditor Ethics does not affect the Audit Quality, because the audit does not affect the ethics of the person conducting the audit with the resulting audit quality. Keyword : Time Budget Pressure, Auditor Professionalism, Auditor ethics and Audit Quality.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 017 |
| NIM/NIDN Creators: | 43216210035 |
| Uncontrolled Keywords: | Kata Kunci : Time Budget Pressure, Profesionalitas Auditor, Etika Auditor, Kualitas Audit |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.3 Programs/Program |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 02 Jun 2022 05:01 |
| Last Modified: | 02 Jun 2022 05:01 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62462 |
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