Pasamba, Ester Melania (2019) Determinan Kualitas Audit Dengan Time Budget Pressure Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh independensi auditor, prosedur audit, profesionalisme auditor dan pengalaman audit terhadap kualitas audit dengan di moderasi time budget pressure. Pendekatan dalam penelitian ini adalah pendekatan kuantitatif yang dikategorikan sebagai explanatory research, yaitu jenis penelitian berupa pengujian hipotesis dengan pola hubungan kausal. Responden dari penelitian ini adalah auditor yang bekerja pada kantor akuntan publik yang terafiliasi dengan OAA (organisasi audit asing). Data yang diperoleh dalam penelitian ini diolah dengan bantuan analisis WarpPLS. Hasil pengujian menunjukkan bahwa independensi auditor, prosedur audit, profesionalisme auditor dan pengalaman audit berpengaruh positif terhadap kualitas audit. Hasil pengujian moderasi time budget pressure hanya memperlemah hubungan antara independensi auditor, prosedur audit, dan profesionalisme auditor namun tidak mampu memoderasi pengaruh pengalaman audit terhadap kualitas audit.
English Abstract
This study aims to assess and provide empirical evidences regarding the effect of auditor’s independency, audit procedures, auditors’ professionalism, and audit experience on audit quality with the moderation of time budget pressure. This quantitative study is categorized into explanatory research, which assesses hypotheses with causal relationship. The respondents of this study are 97 auditors working in foreign audit organization-affiliated public accounting firms. The results of the analysis performed in WarpPLS indicate that auditor’s independency, audit procedures, auditor’s professionalism, and audit experience positively influence audit quality. The moderation of time budget pressure apparently weakens the relationship between auditor’s independency, audit procedures, and auditor’s professionalism, and it does not moderate the effect of audit experience on audit quality.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/PAS/d/2019/041906625 |
| Uncontrolled Keywords: | AUDITING, AUDITING, ANALITICAL REVIEW |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 18 Nov 2019 01:51 |
| Last Modified: | 18 Nov 2019 01:51 |
| URI: | http://repository.ub.ac.id/id/eprint/175611 |
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