| dc.contributor |
|
|
| dc.creator |
Khadilah, Risma Rizqia |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Gunawan, Hendra |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:04:56Z |
|
| dc.date.available |
2019-09-12T07:04:56Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/737 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24672 |
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| dc.description |
ABSTRAK Tujuan penelitian untuk menguji dan mengetahui pengaruh time budget pressure, pengalaman auditor, etika auditor dan kompleksitas audit terhadap kualitas audit. Metode penelitian yang digunakan adalah metode survey dengan teknik pengumpulan data kuisioner dengan responden auditor yang bekerja di Kantor Akuntan Publik di Kota Bandung. Alat uji analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini antara lain adalah: (1) Time Budget Pressure dan Kompleksitas Audit masing-masing berpengaruh negatif secara signifikan terhadap kualitas audit pada KAP di Kota Bandung; (2) Pengalaman Auditor dan Etika Auditor masing-masing berpengaruh positif secara signifikan terhadap kualitas audit yang dilakukan auditor pada KAP di Kota Bandung; (3) Time Budget Pressure, Pengalaman Auditor, Etika Auditor dan Kompleksitas Audit secara simultan berpengaruh signifikan terhadap kualitas audit yang dilakukan auditor pada KAP di Kota Bandung. Kata kunci : time budget pressure, pengalaman, etika, kompleksitas, kualitas audit. ABSTRACT The purpose of this study is to examine and determine the affect of time budget pressure, the auditor experience, ethical of auditors and audit complexity on audit quality. The method used is a survey method with questionnaire data collection to auditors who work in Public Accounting Firm (Kantor Akuntan Publik) in Bandung as the respondent. Analyze testing tool used is multiple regression analysis. The results of this study are: (1) each of Time Budget Pressure and Audit Complexity are significantly negative affect on the quality of audits conducted by auditors in Public Accounting Firm in Bandung; (2) each of The Auditor Experience and Ethical of Auditors are significanty positive affect on quality of audits conducted by auditors in Public Accounting Firm in Bandun; (3) Time Budget Pressure, Auditor Experience, Ethical of Auditors and Audit Complexity simultaneously significant affect on the quality of audits conducted by auditors in Public Accounting Firm in Bandung. Keywords: time budget pressure, experiences, ethics, complexity, audit quality. |
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| dc.format |
application/pdf |
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| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/737/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 236-243 |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 236-243 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
|
| dc.subject |
time budget pressure, experiences, ethics, complexity, audit quality |
|
| dc.title |
PENGARUH TIME BUDGET PRESSURE, PENGALAMAN AUDITOR, ETIKA AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
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