IMPLIKASI ROTASI AUDIT, PREMATURE SIGN OFF, EMOTIONAL QUOTIENT DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia)

TIMPOLO, YEHESKIEL WAREN (2021) IMPLIKASI ROTASI AUDIT, PREMATURE SIGN OFF, EMOTIONAL QUOTIENT DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (COVER)
Cover Skripsi - Final - Yeheskiel Timpolo.pdf
Download (273kB) | Preview
[img] Text (BAB I)
BAB I - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (160kB)
[img] Text (BAB II)
BAB II - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (314kB)
[img] Text (BAB III)
BAB III - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB IV)
BAB IV - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (375kB)
[img] Text (BAB V)
BAB V - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (104kB)
[img] Text (DAFTAR PUSTAKA)
Daftar Pustaka - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (142kB)
[img] Text (LAMPIRAN)
Lampiran - Final - Yeheskiel Timpolo.pdf
Restricted to Registered users only
Download (619kB)

Abstract

The purpose of this study was to determine the implications of Audit Rotation, Premature Sign Off, Emotional Quotient and Time Pressure on Audit Quality at BPK RI. The sample in this amount is 67 respondents from a total population of 120 auditors at AKN IV BPK RI. This research uses quantitativecausal analysis. The results of this study indicate that Audit Rotation has a significant positive effect on Audit Quality and Time Pressure has no significant positiveeffect on Audit Quality, while Premature Sign Off and Emotional Quotient have anegative and insignificant effect on Audit Quality. Keywords: audit quality, audit rotation, premature sign off, emotional quotient, time pressure Tujuan penelitian ini untuk mengetahui Implikasi Rotasi Audit, PrematureSign Off, Emotional Quotient dan Tekanan Waktu terhadap Kualitas Audit di BPK RI. Sampel dalam ini berjumlah 67 responden dari total populasi 120 auditor di AKN IV BPK RI. Penelitian ini menggunakan analisa kausal kuantitatif. Hasil penelitian ini menunjukan bahwa Rotasi Audit berpengaruh positif signifikan terhadap Kualitas Audit dan Tekanan Waktu berpengaruh positif tidaksignifikan terhadap Kualitas Audit, sedangkan Premature Sign Off dan Emotional Quotient berpengaruh negatif tidak signifikan terhadap Kualitas Audit. Kata kunci: kualitas audit, rotasi audit, premature sign off, emotional quotient, tekanan waktu

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120052
Uncontrolled Keywords: kualitas audit, rotasi audit, premature sign off, emotional quotient, tekanan waktu
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 02:13
Last Modified: 24 Jul 2023 02:13
URI: http://repository.mercubuana.ac.id/id/eprint/79513

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.