PENGARUH TIME PRESSURE, RISIKO AUDIT, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, DAN PENGALAMAN AUDITOR TERHADAP PERILAKU PENGURANGAN KUALITAS AUDIT (Studi Empiris pada KAP di Malang)
| Main Author: | Viyanita, Reyna Tri |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14807/ |
Daftar Isi:
- The purpose of this study is to measure the influence of Time Pressure, Audit Risk, Materiality, Review Procedure and Quality Control, and Auditor’s Experiences toward Reduced Audit Quality Behaviors. The research data obtained through questionnaires addressed to the respondents. Respondents in this study are 41 auditors who work in KAP of Malang city. The response rate of questionnaires in this study is 74,6%. The method of data analysis that used in this research is a multiple linear regression analysis that performed by utilizing SPSS version 15. The result showed that Time Pressure, Audit Risk, Materiality, Review Procedure and Quality Control, and Auditor’s Experiences influenced simultaneously toward Reduced Audit Quality Behaviors. Time Pressure and Materiality influenced partially toward Reduced Audit Quality Behaviors.