CD Tesis

Pengaruh Keahlian Auditor Dan Tekanan Anggaran Waktu Terhadap Hubungan Komitmen Profesional Dan Penerimaan Underreporting Of Time

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The purpose of this study was to examine and analyze the factors that influence the Acceptance of Under Reporting of Time by auditors at public accounting firms in Pekanbaru, Padang and Jambi. The population in this study were auditors who worked in public accounting firms in Pekanbaru, Padang and Jambi with a sample of 18 KAPs. Sampling in this study using survey method. Data analysis to test the hypothesis using structural equation modeling-partial least square (SEM-PLS) . The results showed that: Auditor Expertise has an effect on Commitment profesional, Auditor Expertise has an effect on Acceptance Of Under Reporting Of Time, Commitment Professional has an effect on Acceptance of Under Reporting of Time, Time Budget Pressure has an effect on Acceptance of Under Reporting of Time, Time Budget Pressure has an effect on Commitmen Profesional, Auditor Expertise moderates the effect of Commitmen Profesional on the Acceptance of Under Reporting of Time, Time Budget Pressure moderates the effect of Commitment Profesional on Acceptance of Under Reporting of Time.
Keywords: auditor expertise, commitmen profesional, time budget pressure, acceptance of under reporting of time

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0004)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 113 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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