PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL, WORKLOAD, DAN TIME PRESSURE AUDITOR TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Jakarta Barat Tahun 2024)

RAIHAN, AHMAD DAFFA (2024) PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL, WORKLOAD, DAN TIME PRESSURE AUDITOR TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Jakarta Barat Tahun 2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of competence, professional skepticism, workload, and auditor time pressure on the quality of audit surveys at public accounting firms in West Jakarta. This research was conducted in 2024 using primary data collection in the form of questionnaires distributed to auditors who work at the Public Accounting Firm in West Jakarta with a sample size of 100 auditors. The sample method used is convenience sampling where respondents are selected based on availability and ease of obtaining them and meet predetermined requirements. Data processing is done with data processing tools, namely SmartPLS version 4.0. The results of this study concluded that competence has no effect on audit quality, professional skepticism affects audit quality, workload has no effect on audit quality and auditor time pressure has no effect on audit quality. Keywords: Competence, Professional Skepticism, Workload, Time Pressure, Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, skeptisme profesional, beban kerja, dan time presure auditor terhadap kualitas audit survei pada Kantor Akuntan Publik di Jakarta Barat. Penelitian ini dilakukan pada tahun 2024 dengan menggunakan pengumpulan data primer berupa kuesioner yang disebar kepada auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Barat dengan jumlah sampel 100 auditor. Metode sampel yang digunakan adalah convenience sampling dimana responden dipilih berdasarkan ketersediaan dan kemudahan untuk mendapatkannya serta memenuhi syarat yang telah ditentukan. Pengolahan data dilakukan dengan alat bantu olah data yaitu SmartPLS versi 4.0. Hasil penelitian ini menyimpulkan bahwa kompetensi tidak berpengaruh terhadap kualitas audit, skeptisme profesional berpengaruh terhadap kualitas audit, workload tidak berpengaruh terhadap kualitas audit dan time presure auditor tidak berpengaruh terhadap kualitas audit. Kata Kunci: Kompetensi, Skeptisme Profesional, Beban Kerja, Time Presure, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 186
Call Number: SE/32/24/118
NIM/NIDN Creators: 43220010116
Uncontrolled Keywords: Kompetensi, Skeptisme Profesional, Beban Kerja, Time Presure, Kualitas Audit.
Subjects: 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 690 Buildings/Teknik Bangunan > 692 Auxiliary Construction Practices/Lain-lain yang Berhubungan dengan Pekerjaan Konstruksi > 692.5 Estimates of Labor, Time, Materials/Prakiraan Biaya Tenaga Kerja, Waktu dan Bahan-bahan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 22 Aug 2024 07:27
Last Modified: 22 Aug 2024 07:27
URI: http://repository.mercubuana.ac.id/id/eprint/90590

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