Chandra, YongkiSasmita (2011) Faktor – faktor yang mempengaruhi Reduced Audit Quality Behaviors : Studi Empiris pada KAP di Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui apakah Time pressure, , Prosedur review dan Kontrol Kualitas oleh KAP, Risiko audit, dan Pengalaman Auditor berpengaruh terhadap Perilaku Pengurangan Kualitas Audit (Reduced Audit Quality Behaviors). Responden dalam penelitian ini adalah 38 auditor yang bekerja di KAP kota Malang. Data penelitian diperoleh melalui kuisioner yang ditujukan kepada para responden. Tingkat pengembalian kuisioner dalam penelitian ini adalah sebesar 84%. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi berganda dengan bantuan program SPSS versi 16. Hasil penelitian menunjukkan bahwa Time pressure, , Prosedur review dan Kontrol Kualitas oleh Kantor Akuntan Publik, Risiko audit dan Pengalaman Auditor berpengaruh signifikan terhadap Reduced Audit Quality Behavior, baik secara simultan maupun parsial.
English Abstract
The purpose of this study is to measure the influence of Time Pressure, Review Procedure and Quality Control by KAP, Audit Risk, and Auditors Experiences toward Reduce Audit Quality Behaviors. Respondents in this study are 38 auditors who work in KAP in the city of Malang. The research data obtained through questionnaires addressed to the respondents. The response rate of questionnaires in this study is 84%. The method of data analysis that used in this research is a multiple regression analysis that performed by utilizing SPSS version 16. The results showed that Time pressure, Review Procedure and Quality Control by KAP, Audit Risk and Auditor Experience have significantly influenced toward Reduced Audit Quality Behavior, both simultaneously and partially.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2011/388/051102757 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository.ub@ub.ac.id |
| Date Deposited: | 19 Jul 2011 09:33 |
| Last Modified: | 18 Oct 2021 13:17 |
| URI: | http://repository.ub.ac.id/id/eprint/105424 |
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