PENGARUH TEKANAN WAKTU TERHADAP KINERJA AUDITOR: WHISTLEBLOWING INTENTION SEBAGAI VARIABEL PEMODERASI
| Main Authors: | CrusytaDewi, Putu Sita, Merkusiwati, Lely Aryani |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26374 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26374/18698 |
Daftar Isi:
- The performance of auditors is a critical component in generating good audit quality. The purpose of this study are determine the effect of time pressure on the auditor performance with whistleblowing intention as moderating variabel. The study was conducted on the public accounting firm in the province of Bali. Research samples were obtained by 35 external auditors who work on the public accounting firm in the province of Bali with nonprobability sampling methods and saturated sampling technique. Technique of data analysis is moderated regression analysis. The results showed that time pressure has negative effect to auditor performance. Whistleblowing intention to weaken the negative effect of time pressure on the performance of auditors.