PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL)

LUSIYANA, LUSIYANA and Meirawati, Eka and Novriansa, Agil (2023) PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL). Undergraduate thesis, Sriwijaya University.

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Abstract

PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. PENELITIAN INI BERTUJUAN UNTUK MEMPEROLEH BUKTI EMPIRIS MENGENAI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. POPULASI DALAM PENELITIAN INI ADALAH AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK WILAYAH SUMATERA SELATAN. DATA YANG DIGUNAKAN DALAM PENELITIAN INI ADALAH DATA PRIMER DENGAN KUESIONER. SAMPEL YANG DIGUNAKAN DALAM PENELITIAN INI TERDIRI DARI 65 AUDITOR. METODE PENGAMBILAN SAMPEL YANG DIGUNAKAN ADALAH METODE PURPOSIVE SAMPLING. TEKNIK ANALISIS DATA YANG DIGUNAKAN DALAM PENELITIAN INI ADALAH TEKNIK ANALISIS DATA MODEL PERSAMAAN STRUKTURAL-PARTIAL LEAST SQUARE (SEM-PLS) DENGAN MENGGUNAKAN WARPPLS VERSI 7.0. HASIL PENELITIAN INI MENUNJUKKAN TEKANAN ANGGARAN WAKTU BERPENGARUH POSITIF TERHADAP AUDIT JUDGEMENT, INSENTIF KINERJA BERPENGARUH POSITIF TERHADAP AUDIT JUDGEMENT, PENGALAMAN AUDITOR BERPENGARUH POSITIF TERHADAP AUDIT JUDGEMENT.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tekanan Anggaran Waktu, Isentif Kinerja, Pengalaman Auditor, Audit Judgment
Subjects: T Technology > T Technology (General) > T58.5-58.64 Information technology > T58.64 Management of information systems Production capacity. Manufacturing capacity Cf. HD69.C3 Economics Cf. TS176+ Manufacturing engineering
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Lusiyana Lusiyana
Date Deposited: 19 Feb 2024 01:16
Last Modified: 19 Feb 2024 01:16
URI: http://repository.unsri.ac.id/id/eprint/140852

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