PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KEAHLIAN AUDITOR, LOCUS OF CONTROL DAN PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA BARAT PERIODE 2021)

FAUZAN, MUHAMMAD AGNES (2024) PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KEAHLIAN AUDITOR, LOCUS OF CONTROL DAN PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA BARAT PERIODE 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The population of this research is auditors who work at Public Accounting Firms (KAP) in the West Jakarta Region. The sampling method used was by distributing questionnaires. The results of the study and data analysis used multiple linear regression using SPSS version 21. The research results showed that the variables, Time Adherence Pressure and auditor knowledge had no effect on audit judgment, while time budget pressure, audit expertise, Locus of Control, had an effect on audit judgment. Populasi penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik (KAP) di Wilayah Jakarta Barat. Metode sampling yang digunakan adalah dengan cara menyebar kuisoner . Hasil pengkajian dan analisis data menggunakan regresi linier berganda menggunakan SPSS versi 21. Hasil penelitian menunjukkan variabel ,Tekanan Ketaatan Waktu dan pengetahuan auditor tidak berpengaruh terhadap audit judgment sedangkan Tekanan anggaran waktu, Keahlian audit, Locus Of Control, berpengaruh terhadap audit judgment. Kata Kunci : Tekanan Ketaatan, Tekanan anggaran waktu, Keahlian Auditor, Locus Of control dan Pengetahuan Auditor Terhadap Audit Judgment

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 110
NIM/NIDN Creators: 43217010046
Uncontrolled Keywords: Tekanan Ketaatan, Tekanan anggaran waktu, Keahlian Auditor, Locus Of control dan Pengetahuan Auditor Terhadap Audit Judgment
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 > 001 Knowledge/Ilmu Pengetahuan > 001.01-001.09 Standard Subdivision of Knowledge/Subdivisi Standar dari Pengetahuan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 11 May 2024 02:59
Last Modified: 11 May 2024 02:59
URI: http://repository.mercubuana.ac.id/id/eprint/88625

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