RATNA KUSUMA, DINELLA (2015) PENGARUH TEKANAN PERSONAL AUDITOR DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH TEKANAN PERSONAL AUDITOR DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT FULL.PDF - Published Version Restricted to Registered users only Download (25MB) |
Abstract
Penelitian ini bertujuan untuk meneliti pengaruh tekanan personal auditor dan perilaku disfungsional auditor terhadap kualitas audit. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 55 responden dari 10 Kantor Akuntan Publik (KAP) di Jakarta.Penelitian ini menggunakan data primer yang diperoleh dengan cara membagikan kuesioner. Pengujian dalam penelitian ini menggunakan software PLS. Penelitian ini menemukan bahwa : Tekanan Anggaran Waktu, Locus of Control dan Pentingnya Klien berpengaruh positif dan signifikan terhadap Perilaku Disfungsional Auditor, kemudian Perilaku Disfungsional Auditor berpengaruh negatif dan signifikan terhadap Kualitas Audit
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | his research was have a purposed to look after about the effect of pressure to peronal auditor and disfunctional auditor behaviour to audit quality. The sampling method that used is purposive sampling with using of 55 respondent from 10 Public Accounting Office at Jakarta. this research using a primary data that collected from quetioner. The test of this research is using a PLS software This research have found that: Time Budget Pressure, Locus of Control and Client Importance have a possitive effect and significant to Disfunctional Auditor Behaviour, then the Disfunctional Auditor behaviour have a negative effect to Audit Quality. | |||||||||
| Uncontrolled Keywords: | Kata kunci:Tekanan Personal Auditor, Tekanan Anggaran Waktu, Locus of Control, Pentingnya Klien, Perilaku Disfungsional Auditor, Kualitas Audit | |||||||||
| Subjects: | 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: | 22 Apr 2022 21:56 | |||||||||
| Last Modified: | 08 Sep 2022 09:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13301 |
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