Image of Pengaruh Pengalaman, Time Budget Pressure Dan Workload Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru, Padang, Jambi Dan Batam
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Pengaruh Pengalaman, Time Budget Pressure Dan Workload Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru, Padang, Jambi Dan Batam

DEBBY PURNOMO, NIM. 1910246993, The Influence of Experience, Time Budget Pressure, and Workload on Audit Quality with Auditor Ethics as a Moderating Variable (Empirical Study at Public Accounting Firms in Pekanbaru City, Padang, Jambi and Batam), supervised by Emrinaldi Nur DP and Poppy Nurmayanti. This study aims to analyze the effect of experience, time budget pressure and workload on audit quality and auditor ethics to moderate the influence of experience, time budget pressure and workload on audit quality (empirical study at public accounting firms in the cities of Pekanbaru, Padang, Jambi and Batam). The research was conducted using a survey method by distributing questionnaires to auditors who work at KAPs in the cities of Pekanbaru, Padang, Jambi and Batam. The sampling technique uses a purposive sampling method. There are 120 questionnaires that can be used. Data analysis using wrapPLS 7.0. The test results show that experience has an effect on audit quality, time budget pressure has a negative effect on audit quality, and workload has a negative effect on audit quality. Auditor ethics can strengthen the influence of experience on audit quality, auditor ethics weaken the influence of time budget pressure on audit quality, and auditor ethics weaken the influence of workload on audit quality. The results of this study are expected to provide an overview of the importance of audit quality for an auditor in carrying out their audit duties. Experience for an auditor can support the quality of the audit produced by an auditor. However, apart from experience, what can also influence the quality of the resulting audit is time budget pressure and workload. Besides that, an auditor must obey and comply with professional ethics as a basis for an auditor to carry out his role as an auditor. Auditor ethics that are in accordance with the professional code of ethics will be in harmony with the good quality of the audit produced. The difference between this research and previous research is the addition of workload variables, and previous research used the SPSS analysis tool.Key words: Audit quality, experience, Time Budget Pressure, Workload, Auditor
Ethics.

Ketersediaan
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Perpustakaan Universitas Riau 1910246993
1910246993
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1910246993
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1910246993
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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