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Pengaruh Due Professional Care, Time Budget Pressure, Dan Engagement Quality Review Terhadap Kualitas Audit Dan Budaya Etis Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Sumatera Bagian Tengah)

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Ahmad Tarmizi, NIM: 2010247504.The Influence of Due Professional Care, Time Budget Pressure, and Engagement Quality Review on Audit Quality and Organizational Ethical Culture as Moderating Variables (Empirical Study at Public Accounting Firms in the Central Sumatra Region). Supervised by Rita Anugerah and Andreas.
Stakeholders, including the public, have great trust in the auditor profession, that auditors will carry out free and impartial assessments of company management on the information presented in financial reports. Auditors are bound by a working relationship with management as clients, but are morally responsible to stakeholders. Therefore, it is very important for auditors and KAPs to pay attention to the quality of the audits produced.
The aim of this research is to examine and analyze the influence of due professional care, time budget pressure, and engagement quality review on audit quality and organizational ethical culture as moderating variables at Public Accounting Firms in the Central Sumatra region. The population in this study are all auditors consisting of partners, managers, auditors at junior, senior auditor and supervisor levels who work at Public Accounting Firms (KAP) in the Central Sumatra region, namely Pekanbaru, Batam and Padang. Sampling uses the census method, namely using the entire population as a research sample. The data used is secondary data sourced from questionnaires. The data analysis used in this research is the SmartPLS 3 program
The results of this research show that professional care, time budget pressure, and engagement quality reviews have an impact on audit quality. The ethical culture of the organization strengthens the influence of professional care and engagement quality reviews on audit quality. Meanwhile, the ethical culture of the organization is unable to moderate the influence of time budget pressure on audit quality


Key words: Due Professional Care, Time Budget Pressure, and Engagement
Quality Review, Audit Quality, Ethical Organizational Culture

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247504

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247504

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

Melda

Versi lain/terkait

Lampiran Berkas

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