Tekanan Waktu Memoderasi Pengaruh Independensi Auditor dan Komitmen Organisasi pada Kinerja Auditor KAP di Provinsi Bali
| Main Authors: | Arta Pratiwi, Made Cintia, Bagus Dwirandra, A.A. Ngurah |
|---|---|
| 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
, 2018
|
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36850 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36850/23888 |
Daftar Isi:
- Penelitian ini bertujuan untuk menguji kemampuan tekanan waktu memoderasi pengaruh independensi auditor dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar di Institut Akuntan Publik Indonesia tahun 2017. Sampel penelitian ini adalah 76 auditor dengan memakai teknik sampling jenuh sebagai metode penentuan sampel. Metode pengumpulan data yaitu kuesioner. Moderated Regression Analysis (MRA) digunakan sebagai teknik analisis data dalam penelitian ini. Hasil pengujian ini menunjukkan bahwa independensi auditor berpengaruh negatif pada kinerja auditor, komitmen organisasi dan tekanan waktu berpengaruh positif terhadap kinerja auditor serta tekanan waktu tidak mampu memoderasi pengaruh independensi auditor terhadap kinerja auditor dan tekanan waktu tidak mampu memoderasi pengaruh komitmen organisasi terhadap kinerja auditor
- This study aims to test the ability of time pressure to moderate the influence of auditor independence and organizational commitment to the performance of auditors at Public Accounting Firm in Bali Province registered with Indonesian Institute of Certified Public in 2017. The sample of this research is 76 auditor by using saturated sampling technique as sample determination method . Data collection method is questionnaire. Moderated Regression Analysis (MRA) is used as a data analysis technique in this study. The results of this test indicate that auditor independence has negative effect on auditor performance, organizational commitment and time pressure have positive effect on auditor performance and time pressure unable to moderate influence of auditor independence to auditor performance and time pressure unable to moderate influence of organizational commitment to auditor performance