| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Andiani, Tanti Novelia |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2019-01-25 |
|
| dc.date.accessioned |
2019-09-12T07:04:43Z |
|
| dc.date.available |
2019-09-12T07:04:43Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/15180 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24506 |
|
| dc.description |
Abstract. This study aims to determine the effect of audit fees and time budget pressure on audit quality moderated by audit dysfunctional behavior. The sample used was 35 auditors at KAP in the city of Bandung. The data analysis technique used is moderate regression analysis. The test results show that audit fees have a significant effect on audit quality, time budget pressure has a significant effect on audit quality, audit dysfunctional behavior has no significant effect on audit quality, audit dysfunctional behavior is not able to moderate the relationship between audit fees to audit quality, dysfunctional audit behavior moderate the relationship between time budget pressure on audit quality. Keywords: Audit Fee, Time Budget Pressure, Audit Quality, Audit Dysfunctional BehaviorAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh audit fee dan time budget pressure terhadap kualitas audit yang dimoderasi oleh perilaku disfungsional audit.Sampel yang digunakan adalah 35 Auditor pada KAP yang berada di Kota Bandung.Teknik analisis data yang digunakan adalah moderate regresion analysis.Hasil pengujian menunjukkan bahwa audit fee berpengaruh signifikan terhadap kualitas audit, time budget pressure berpengaruh signifikan terhadap kualitas audit, perilaku disfungsional audit tidak berpengaruh signifikan terhadap kualitas audit, perilaku disfungsional audit tidak mampu memoderasi hubungan antara audit fee terhadap kualitas audit, perilaku disfungsional audit tidak mampu memoderasi hubungan antara time budget pressure terhadap kualitas audit.Kata Kunci :Audit Fee, Time Budget Pressure, Kualitas Audit, Perilaku Disfungsional Audit |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/15180/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 16-21 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 16-21 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Fee, Time Budget Pressure, Kualitas Audit, Perilaku Disfungsional Audit |
|
| dc.title |
Pengaruh Audit Fee dan Time Budget Pressure terhadap Kualitas Audit yang Dimoderasi oleh Perilaku Disfungsional |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|