Louronga, Bianca (2019) PENGARUH KUALITAS HUMAN CAPITAL TERHADAP KINERJA AUDITOR DENGAN TIME BUDGET OF PRESSURE SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PEGARUH KUALITAS HUMAN CAPITAL TERHADAP KINERJA AUDITOR DENGAN TIME BUDGET OF PRESSURE SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA.pdf Restricted to Registered users only Download (2MB) |
Abstract
EFFECT OF HUMAN CAPITAL ON AUDITOR PERFORMANCE WITH TIME BUDGET PRESSURE AS MODERATION VARIABLES IN PUBLIC ACCOUNTANT OFFICE DKI JAKARTA Bianca Louronga Human capital is an important factor that supports auditor performance. This study aims to determine the effect of human capital (education, experience and motivation) on auditor performance by moderating time budget pressure. The study was conducted on auditors in DKI Jakarta Public Accountants Office (KAP) by distributing questionnaires to 55 respondents. Research data analysis using multiple linear regression and moderated analysis regression (MRA) with the help of SPSS program. The results showed that the level of education and motivation had no effect on auditor performance, experience had a positive effect on auditor performance, time budget pressure moderated positively education relations, experience and motivation on auditor performance. Keywords: Human Capital, Level of Education, Experience, Motivation, Time Budget Pressure, and Auditor Performance
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Human capital merupakan faktor penting yang menunjang kinerja auditor. Penelitian ini bertujuan untuk mengetahui pengaruh dari human capital (pendidikan, pengalaman dan motivasi) terhadap kinerja auditor dengan moderasi tekanan anggaran waktu. Penelitian dilakukan pada auditor di Kantor Akuntan Publik (KAP) DKI Jakarta dengan membagikan kuesioner pada 55 sampel responden. Analisis data penelitian menggunakan regresi linier berganda dan moderated analysis regression (MRA) dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa tingkat pendidikan dan motivasi tidak berpengaruh terhadap kinerja auditor, pengalaman berpengaruh positif terhadap kinerja auditor, tekanan anggaran waktu memoderasi positif hubungan pendidikan, pengalaman dan motivasi terhadap kinerja auditor. Kata Kunci : Human Capital, Pendidikan, Pengalaman, Motivasi, Tekanan Anggaran Waktu, dan Kinerja Auditor | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 14 Oct 2021 04:34 | |||||||||
| Last Modified: | 14 Oct 2021 04:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2919 |
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