PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT
| Main Authors: | , Ratna Puji Hastuti, , Prof. Dr. Gudono, MBA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/126153/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66350 |
Daftar Isi:
- The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Probability auditors found errors and irregularities in the audited financial statements auditors influenced the technical capabilities ( such as education , experience , professionalism ) , independence , and the behavior of auditors in the implementation of the audit program . The behavior of auditors in the implementation of the audit program is an important factor that affects the quality of the resulting audit , however , the results of previous studies shows that there are threats to audit quality degradation as a result of dysfunctional audit actions are sometimes performed auditors in completing audits task . The results showed that perceived time pressure and locus of control possessed an auditor significantly positively associated with behavioral decline in audit quality , while professional commitment has a negative effect.