Pengaruh Etika Profesi Auditor, Kompetensi Auditor, Dan Time Budget Pressure Terhadap Kualitas Audit Dengan Kinerja Auditor Sebagai Variabel Intervening
| Main Author: | Ryanna Tissa Meutia |
|---|---|
| Other Authors: | Hepi Prayudiawan |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta : Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/40434 |
Daftar Isi:
- The purpose of this research was to analyze about the influence of auditor professional ethics, auditor competence, and time budget pressure to audit quality, with audit performance as the intervening variable. This research used primary data by the questionnaires. Questionnaires were distributed to independent auditors in Jakarta who work in Public Accountant Firm (KAP). Questionnaires distributed were 70 questionnaires, with total returned of 55 (78.57%), and total of 51 (72.86%) questionnaires eligible to be proceed. The analyzing method to examine hypothesis was path analysis. The result shows that there is significant impact both partially and simultaneously between auditor professional ethics, auditor competence, and time budget pressure to audit quality, with audit performance as the intervening variable.