UNSPECIFIED (2021) Dysfunctional Auditor Sebagai Pemediasi Antara Time Budget Pressure Dan Kualitas Audit (Penelitian Empiris Pada Auditor Inspektorat Provinsi Banten). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk meneliti tentang Dysfunctional Auditor Sebagai Pemediasi Antara Time Budget Pressure Dan Kualitas Audit. Sampel dalam penelitian ini adalah 53 responden dengan teknik pengambilan sampel dengan metode purposive sampling yaitu menentukan responden berdasarkan kriteria tertentu dengan seluruh auditor Inspektorat Provinsi Banten sebagai responden. Data dikumpulkan dengan menyebarkan kuesioner secara langsung kepada responden yang bersangkutan. Metode analisis yang digunakan adalah analisis Regresi Multivariat. Data dalam penelitian ini diolah dengan menggunakan software SEM-PLS versi 3 (Structural Equation Modeling-Partial Least Square). Hasil dari penelitian ini mengungkapkan bahwa time budget pressure berpengaruh negative signifikan terhadap kualitas audit, time budget pressure berpengaruh positive signifikan terhadap dysfunctional auditor, dysfunctional auditor berpengaruh negative signifikan terhadap kualitas audit dan time budget pressure berpengaruh negative signifikan terhadap kualitas audit melalui dysfunctional auditor.

Item Type:	Thesis (Master)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yazid, Helmi 197012182002121001 Thesis advisor Muchlish, Munwar 197509092005011002
Additional Information:	The purpose of this study was to examine the effect of dysfunctional auditors as a mediator between time budget pressure and audit quality on the auditors of the Banten provincial inspectorate in 2020. The sample in this study was 53 respondents with a sampling technique using purposive sampling method, namely determining respondents based on certain criteria with all Banten Provincial Inspectorate auditors as respondents. Data were collected by distributing questionnaires directly to the respondents concerned. The analytical method used is Multivariate Regression analysis. The data in this study were processed using SEM-PLS version 3 (Structural Equation Modeling-Partial Least Square). The results of this study reveal that time budget pressure has a significant negative effect on audit quality, time budget pressure has a significant positive effect on dysfunctional auditors, dysfunctional auditors have a significant negative effect on audit quality and time budget pressure has a significant negative effect on audit quality through dysfunctional auditors.
Uncontrolled Keywords:	Dysfunctional Auditor, Time Budget Pressure and Audit Quality. Dysfunctional Auditor, Time Budget Pressure dan Kualitas Audit.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	07-Fakultas Kedokteran > 89201-Prodi Ilmu Keolahragaan 08-Pascasarjana > 62101-Magister Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	22 Dec 2022 09:23
Last Modified:	22 Dec 2022 09:23
URI:	http://eprints.untirta.ac.id/id/eprint/18847

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