PEMAHAMAN SISTEM INFORMASI SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS, TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Inspektorat Se-Provinsi Banten)
| Main Author: | Fauzan, Mohamad |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2922/1/PEMAHAMAN%20SISTEM%20INFORMASI%20SEBAGAI%20PEMODERASI%20PENGARUH%20KOMPLEKSITAS%2C%20TIME%20BUDGET%20PRESSURE%2C%20DUE%20PROFESSIONAL%20CARE%20DAN%20PENGALAMAN%20KERJA%20AUDITOR%20TERHADAP%20%20KUALITAS%20AUDIT.pdf https://eprints.untirta.ac.id/2922/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The purpose of this study was to determine the effect of complexity on audit quality, to determine the effect of time budget pressure on audit quality, to determine the effect of due professional care on audit quality, to determine the effect of auditor work experience on audit quality, to determine the effect of interactions (complexity, time budget pressure, due professional care and auditor work experience) with an information system understanding of audit quality. The population used in this study is auditors who work in the provincial inspectorate office in Banten. The sample of this study was 107 respondents using purposive sampling. This study uses primary data obtained by distributing questionnaires. The analytical method used in this study is multiple regression analysis with the help of IBM SPSS 23. The results showed that Complexity and Due professional care negatively affected audit quality, Time budget pressure and auditor work experience did not negatively affect audit quality, Interactions between (complexity, due professional care) and information system understanding positively affected audit quality, Interaction between (time budget pressure, auditor work experience) and understanding of information systems does not positively affect audit quality. Keywords: Complexity, Time Budget Pressure, Due Professional Care, Auditor Work Experience, Understanding Information Systems, Audit Quality.