| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Maulana, David |
|
| dc.creator |
Lestira, Magnaz |
|
| dc.creator |
Hernawati, Nopi |
|
| dc.date |
2019-01-26 |
|
| dc.date.accessioned |
2019-09-12T07:04:44Z |
|
| dc.date.available |
2019-09-12T07:04:44Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/16026 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24509 |
|
| dc.description |
Abstract.This study to determine the effect of time budget pressure and due professional care to audit quality. This research was conducted at Public Accounting Firm (KAP) in Bandung. provided that the respondents selected only auditors who work at least two years, while the sample in this study amounted to 35 auditors. This study uses descriptive analysis method with a quantitative approach that originates from the results of respondents' responses regarding time budget pressure, due professional care and audit quality. The data source used is the primary data source. Data collection techniques used are questionnaires. Testing the hypothesis used is a method of multiple linear regression analysis. The results of this study indicate that time budget pressure have no significant effect on audit quality and due professional care have a significant effect on audit quality. For further research the researcher suggested to be able to develop the research by adding other variables which are not discussed in this research. In addition, further researchers are expected to expand and increase the object under study by using different respondents. Keywords: Time Budget Pressure, Due Professional Care , Audit Quality Abstrak.Tujuan penelitian ini untuk mengetahui pengaruh time budget pressure, due professional care terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Kota Bandung. dengan ketentuan bahwa responden yang dipilih hanya auditor yang bekerja minimal dua tahun, adapun sampel dalam penelitian ini berjumlah 35 auditor. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kuantitatif yang bersumber pada hasil tanggapan responden mengenaitime budget pressure, due professional care dan kualitas audit. Sumber data yang digunakan adalah sumber data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengujian hipotesis yang digunakan adalah metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwatime budget pressure tidak berpengaruh terhadap kualitas audit dan due professional care berpengaruh signifikan terhadapkualitas audit. Bagi penelitian selanjutnya peneliti menyarankan untuk dapat mengembangkan penelitian dengan menambahkan variabel-variabel lainnya yang tidak dibahas dalam penelitian ini. Selain itu juga peneliti selanjutnya diharapkan memperluas dan menambah objek yang diteliti dengan menggunakan responden yang berbeda. Kata Kunci : Time Budget Pressure, Due Professional Care , Kualitas 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/16026/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 176-181 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 176-181 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Time Budget Pressure, Due Professional Care , Kualitas Audit |
|
| dc.title |
Pengaruh Time Budget Pressure dan Due Professional Care terhadap Kualitas Audit (Studi Empiris pada Kanton Akuntan Publik di Bandung) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|