Yuliyanti, Lystia (2014) Pengaruh Budaya Etis Auditor Pada Time Budget Pressure Dalam Upaya Meningkatkan Kualitas Audit (Studi Empiris pada Auditor KAP Jakarta Selatan). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Pengaruh Budaya Etis Auditor Pada Time Budget Pressure Dalam Upaya Meningkatkan Kualitas Audit.pdf - Published Version Restricted to Registered users only Download (4MB) |
Abstract
The study aimed to examine the effect of ethics culture and time budget pressure on dysfunctional behaviour which may decrease audit quality (reduced audit quality and underreporting of time). The study also examine effect of ethics culture on time budget pressure. This study used survey research to collect primary data using questionnaires. The data used in this study were obtained from auditor who worked on Public Accountant Firm in South Jakarta. Of the 85 questionnaires distributed, the number of questionnaires returned was 70 questionnaires (82,35%,) and data that can be processed only 60 questionnaires (70,59%). Software analyzes the data using partial least squares (PLS). The result this study were that time budget pressure no significant effect on reduced audit quality but significant positive effect on underreporting of time, whereas ethics culture significant negative on reduced audit quality, underreporting of time, and also time budget pressure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk meneliti tentang pengaruh budaya etis dan time budget pressure terhadap perilaku disfungsional yang dapat menurunkan kualitas audit (reduced audit quality dan underreporting of time). Penelitian ini juga meneliti pengaruh budaya etis terhadap time budget pressure. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer yang menggunakan kuesioner. Data yang digunakan dalam penelitian ini diperoleh dari Auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan. Dari 85 kuesioner yang disebarkan, jumlah kuesioner yang kembali adalah 70 kuesioner (82,35%), dan data yang dapat diolah hanya 60 kuesioner (70,59%). Data diolah dengan mengunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa time budget pressure tidak berpengaruh secara signifikan terhadap reduced audit quality tetapi berpengaruh positif signifikan terhadap underreporting of time, sedangkan budaya etis berpengaruh negatif siginifikan terhadap reduced audit quality, underreporting of time, dan juga time budget pressure. | |||||||||
| Uncontrolled Keywords: | time budget pressure, dysfunctional behaviour, reduced audit quality, underreporting of time, ethics culture time budget pressure, perilaku disfungsional, reduced audit quality, underreporting of time, budaya etis | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 14 Apr 2022 10:55 | |||||||||
| Last Modified: | 14 Apr 2022 10:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12712 |
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