PENGARUH TIME BUDGET PRESURE, PROFESIONALISME AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Utara)

CAESAR, FARHAN FAUZAN (2021) PENGARUH TIME BUDGET PRESURE, PROFESIONALISME AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Utara). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to find out the influence of time budget pressure, professionalism, and audite complexitas to the audite quality at KAP Jakarta Utara. The primer data has been applied in this research and it has been carried out by simple random sampling to the KAP Jakarta Utara. The analysis method has been done by using some method is classic assumption test, validity test and hipotesys test. The population of this study is the auditor who works at Public Accounting Firm in North Jakarta area. The sample in this research is as many as 80 respondents. Sampling using non probability sampling method is Convenience Sampling and using multiple linear regression analysis method using SPSS 21. By using multiple regression analysis result of research indicate that time budget pressure have any influence to the audite quality The result is shown by profetionalism through have not influence to the audite quality. As like as shown by audite complexitas the result shown complexitas have any influence to the audite quality. Keyword : audite quality, time budget pressure, professionalism, audite complexitas. Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, profesionalisme dan kompleksitas audit terhadap kualitas audit pada KAP Jakarta Utara. Penelitian ini menggunakan data primer, dengan menggunakan metode simple random sampling terhadap KAP Jakarta Utara. Metode analisis yang digunakan adalah metode uji asumsi klasik, uji validitas, dan pengujian hipotesis. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Utara. Sampel pada penelitian ini adalah sebanyak 80 responden. Pengambilan sampel menggunakan metode non probability sampling yaitu Convenience Sampling dan menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS 21. Dengan menggunakan analisis regresi berganda hasil penelitian menunjukkan bahwa time budget pressure berpengaruh terhadap kualitas audit. Untuk profesionalisme menunjukkan hasil tidak berpengaruh terhadap kualitas audit dan kompleksitas audit menyimpulkan bahwa kompleksitas audit berpengaruh terhadap kualitas audit. Kata kunci : kualitas audit, time budget pressure, professionalism, kompleksitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 316
NIM/NIDN Creators: 43217010199
Uncontrolled Keywords: kualitas audit, time budget pressure, professionalism, kompleksitas audit
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi > 174.9 Other Professions and Occupations/Etika Profesi Lainnya
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 25 Feb 2023 02:30
Last Modified: 25 Feb 2023 02:30
URI: http://repository.mercubuana.ac.id/id/eprint/74344

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