PENGARUH WORKLOAD, TIME BUDGET PRESSURE, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KAP DI KOTA PALEMBANG)

PUTRI, DEA EKA and Daud, Rochmawati and Budiman, Anton Indra (2021) PENGARUH WORKLOAD, TIME BUDGET PRESSURE, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KAP DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain how workload, time budget pressure, and auditor’s independence on audit quality and how auditor’s experience moderates workload, time budget pressure, and auditor’s independence on audit quality. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study are auditor’s who work at Public Accountant Firm in Palembang with the total of samples are 44 respondents. This study used multiple linear regression and moderated regression analysis. The result of this study indicates that workload have negative effect on audit quality, time budget pressure and auditor’s independence have positive effect on audit quality, the auditor’s experience is not able to moderate of workload, time budget pressure, and auditor’s independence on audit quality.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Workload, Time Budget Pressure, Auditor’s Independence, Auditor’s Experience, Audit Quality
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dea Eka Putri
Date Deposited: 28 May 2021 08:34
Last Modified: 28 May 2021 08:34
URI: http://repository.unsri.ac.id/id/eprint/46955

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