Image of Pengaruh Independensi, Kompetensi, Pengalaman Audit Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Tekanan Anggaran Waktu Sebagai Variabel Moderasi (Studi Empiris Pada Kap Batam, Padang Dan Pekanbaru)
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CD Skripsi

Pengaruh Independensi, Kompetensi, Pengalaman Audit Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Tekanan Anggaran Waktu Sebagai Variabel Moderasi (Studi Empiris Pada Kap Batam, Padang Dan Pekanbaru)

This study aims to look for the effect of independence, competence, audit experience and auditor professionalism on audit quality with time budget pressure as moderated variable. The population in this research were senior auditors at the Public Accounting Firm in Batam, Padang and Pekanbaru in 2019. Sample selection method with stratified random sampling. Data collected by questionnaires distributed directly to senior auditors as much 60 questionnaires and only 42 questionnaires replayed. Data collected from 42 questionnaires subsequently the data weren analyzed with SPSS software using Moderated Regression Analysis (MRA). The results of this study prove that Independence, Competence, Audit Experience and Auditor Professionalism influence Audit Quality. Independence with a significant value 0,009 < 0,05, Competence with a significant value 0,016 < 0,05, Audit Experience with a significant value 0,009 < 0,05, and Auditor Professionalism with a significant value 0,014 < 0,05. Time Budget Pressure variable able to moderate the effect of Independence, Audit Experience, and Auditor Professionalism on Audit Quality. Time Budget Pressure variable can’t able to moderate the effect of Competence on Audit Quality. Significant value of Independence moderated by time budget pressure on audit quality 0, 021 < 0,05. Significant value of Competency is moderated by time budget pressure on audit quality 0,093 > 0,05. Significant value of the Audit Experience is moderated by time budget pressure on audit quality 0,019 < 0,05. Significant value of Auditor Professionalism is moderated by time budget pressure on audit quality 0,026 < 0,05.


Keywords: Independence, Competence, Audit Experience, Auditor Professionalism, Time Budget Pressure, Audit Quality.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0296)
02 03. 119 (0296)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0296)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0296)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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