Daftar Isi: PENGARUH LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP PENURUNAN KUALITAS AUDIT ( STUDI EMPIRIS PADA KAP DI MALANG)

Daftar Isi:

This study is associative with the title Influence Locus Of Control and Time Budget Pressure Against Decrease Audit Quality (Empirical Study on KAP in Malang). This study used a sample auditor in Malang. Data analysis method used is to test the quality of the data that include validity, reliability test, normality test, the classical assumption, multiple linear regression, hypothesis testing with test T and Test F. From the results of the data quality test which consists of test for normality, the classic assumption test, multiple linear regression test, validity test, reliability test shows that the variables used in the test worth more. While the validity and reliability tests indicate that all variables can be said to be valid and reliable. The concept of variable fit for use as a measuring tool. Hypothesis testing using T and F test. T test showed locus of control and time budget pressure partial effect on audit quality degradation which, locus of control has a positive effect and time budget pressure negatively affect audit quality degradation. Whereas the F test showed locus of control and time budget pressure simultaneously to effect a reduction in audit quality.