CD Skripsi
Pengaruh Time Budget Pressure, Auditor Switching, Dan Spesialisasi Audit Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Padang)
The purpose of this study is to empirically examine the effect of Time
Budget Pressure, Auditor Switching, and Audit Specialization on Audit Quality.
The study population was auditors at the Public Accounting Firm of Riau
and West Sumatra. The sample of this research was 65 auditors at the Public
Accounting Firm in Pekanbaru City and Padang City. The sampling technique used
was total sampling. The data used are primary data collected through a
questionnaire using a Likert scale. The data analysis tools used were descriptive
statistics and multiple linear regression. Data analysis was performed with the help
of SPSS (Statistic Package for Social Science) software.
The results of this study indicate that time budget pressure time has an
effect on audit quality with a significance level of 0.001
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