PENGARUH KUALITAS HUMAN CAPITAL TERHADAP KINERJA AUDITOR DENGAN TIME BUDGET OF PRESSURE SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA
| Main Author: | Louronga, Bianca |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2919/1/PEGARUH%20KUALITAS%20HUMAN%20CAPITAL%20TERHADAP%20KINERJA%20AUDITOR%20DENGAN%20TIME%20BUDGET%20OF%20PRESSURE%20SEBAGAI%20VARIABEL%20MODERASI%20PADA%20KANTOR%20AKUNTAN%20PUBLIK%20DKI%20JAKARTA.pdf https://eprints.untirta.ac.id/2919/ https://feb.untirta.ac.id/ |
Daftar Isi:
- EFFECT OF HUMAN CAPITAL ON AUDITOR PERFORMANCE WITH TIME BUDGET PRESSURE AS MODERATION VARIABLES IN PUBLIC ACCOUNTANT OFFICE DKI JAKARTA Bianca Louronga Human capital is an important factor that supports auditor performance. This study aims to determine the effect of human capital (education, experience and motivation) on auditor performance by moderating time budget pressure. The study was conducted on auditors in DKI Jakarta Public Accountants Office (KAP) by distributing questionnaires to 55 respondents. Research data analysis using multiple linear regression and moderated analysis regression (MRA) with the help of SPSS program. The results showed that the level of education and motivation had no effect on auditor performance, experience had a positive effect on auditor performance, time budget pressure moderated positively education relations, experience and motivation on auditor performance. Keywords: Human Capital, Level of Education, Experience, Motivation, Time Budget Pressure, and Auditor Performance