BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang)

LATIFA, Devi Anisa and GHOZALI, Imam (2015) BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality. In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang. Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test, and the examination of the hypothesis using model of multiple linear regression, path analysis. The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.

Item Type:Thesis (Undergraduate)
Additional Information:audit quality, reduced audit quality act, ethical culture, time budget pressure.
Uncontrolled Keywords:audit quality, reduced audit quality act, ethical culture, time budget pressure.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46021
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jul 2015 09:15
Last Modified:29 Jul 2015 09:15

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