PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY)

NIRMALA, Rr Putri Arsika and CAHYONOWATI, Nur (2013) PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research was aimed to analyze and provide empirical evidences about the impact of independency, experience, due professional care, accountability, audit complexity, and time budget pressure on audit quality. This study was conducted by using survey method with questionnaire. The population in this study are auditors who work in public accountant offices in Central Java and DIY. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 91 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that independency, experience, due professional care, accountability, audit complexity, and time budget pressure influenced audit quality simultaneously. Besides that, this study proved that independency, experience, due professional care, accountability, and time budget pressure influenced audit quality partially, but audit complexity didn’t influence audit quality

Item Type:Thesis (Undergraduate)
Additional Information:independency, experience, due professional care, accountability, audit complexity, and time budget pressure
Uncontrolled Keywords:independency, experience, due professional care, accountability, audit complexity, and time budget pressure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39989
Deposited By:INVALID USER
Deposited On:29 Aug 2013 09:16
Last Modified:15 Apr 2014 10:26

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