Kurniawati, Linda Meia (2014) Pengaruh Independensi,Time Budget Pressure,Due Professional Care dan Pengalaman Auditor terhadap Kualitas Audit pada KAP di kota Semarang. Skripsi thesis, STIE Bank BPD jateng.
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A.12.14.LINDA MEIA KURNIAWATI.1A101696.Jurnal Pengaruh Independensi,Time Budget Pressure,Due Professional Care dan Pengalaman Auditor terhadap Kualitas Audit pada KAP di kota S.pdf Download (447kB) |
Abstract
Public accounting are considered important for the users of the financial statements due to the function of public accounting is to provide reasonable assurance regarding the financial statements presented by management through the opinion given in the auditor’s report. Decisions auditors in gathering and evaluating audit evidence is influenced by four factors, namely independency, time budget pressure, due professional care, and auditor experience. The purpose of this study is to empirically examine the effect of independency, time budget pressure, due professional care, and auditor experience on audit quality in the Public Accounting Firm in the city of Semarang. The number of auditors in the research samples are 68 auditors from 10 Public Accounting Firms in Semarang based Directory Institute of Indonesian Public Accountants (IAPI) in 2013 were willing to accept and fill out a questionnaire. Sampling technique was done by purposive sampling. Tehnik analysis used in this study was multiple linear regression analysis. The results of this study indicate that the independency, due professional care, and auditor’s experience positive impact and significant on audit quality, while time budget pressure negative impact and significant on audit quality. Adjusted R Square value in this study was 61,9%.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Akuntan publik dipandang penting bagi para pengguna laporan keuangan karena fungsi akuntan publik adalah memberikan keyakinan memadai atas laporan keuangan yang disajikan oleh manajemen melalui opini yang diberikan dalam laporan auditor. Keputusan auditor dalam mengumpulkan dan mengevaluasi bukti audit dipengaruhi oleh empat faktor, yaitu independensi, tekanan anggaran waktu, kehati-hatian profesional, dan pengalaman auditor. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh independensi, tekanan anggaran waktu, due professional care, dan pengalaman auditor terhadap kualitas audit pada Kantor Akuntan Publik di kota Semarang. Jumlah auditor yang menjadi sampel penelitian adalah 68 auditor dari 10 Kantor Akuntan Publik di Semarang yang berbasiskan Direktori Institut Akuntan Publik Indonesia (IAPI) pada tahun 2013 yang bersedia menerima dan mengisi kuesioner. Teknik pengambilan sampel dilakukan dengan cara purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi, kecermatan profesional, dan pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan tekanan anggaran waktu berpengaruh negatif dan signifikan terhadap kualitas audit. Nilai Adjusted R Square pada penelitian ini sebesar 61,9%. |
| Uncontrolled Keywords: | independency, time budget pressure, due professional care, auditor’s experience and audit quality |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 05 Sep 2024 06:24 |
| Last Modified: | 05 Sep 2024 06:24 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2132 |
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