Persepsi Mahasiswa STIE Perbanas Surabaya Mengenai Pengaruh Independensi, Tekanan Anggaran Waktu dan Due Professional Care Terhadap Kualitas Audit
Daftar Isi:
- This research is aimed to determine how much the role of independence, time budget pressure and due professional care can affect the audit quality according to the perception of students of STIE Perbanas Surabaya. This research is conducted using survey method with questionnaire. The Population of this research are students of STIE Perbanas Surabaya. The sampling technique used in this research is purposive sampling with the sample criterion is the students of STIE Perbanas Surabaya majoring in accounting who have taken the auditing course, so that obtained 84 questionnaires that can be processed. Data analysis was done by using multiple regression model. The results showed that independence and time budget pressure had no significant effect on audit quality, while due professional care had a significant effect on audit quality. Keywords: Independence, Time Budget Pressure, Due Professional Care and Audit Quality