PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG)

YOHANNA, ADELIA and Ubaidillah, Ubaidillah and Sari, Rela (2015) PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine the effect of the auditor's competency, auditor's independency, and time budget pressure to audit quality at Public Accounting Firrn in Palembang, partialiy and simuitaneously. The sample of this study was 37 auditors who working at the Public Accounting Firm in Palembang. The data which used are primary data and secondary data. The data were collected by distributing questionnaires . The method of processing data which used by researcher is multiple regression analysis with SPSS (Statistical Product and Service Solution) 16-0 for Windows. The results of this study showed that partially, the competence of auditors had no significant effect on audit qualrty. While the auditor's independency and time budget pressure variables had positive and signifiezrnt effect on audit quality at Public Accounting Firm in Palernbang. Simultaneously, auditor's competency, auditor's independency, and time budget pressure had a significant effect on audit qualrty at Public Accounting Firm in Palembang.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit Quality, Competency, Independency, Time Budget Pressure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 05 Nov 2019 14:43
Last Modified: 05 Nov 2019 14:43
URI: http://repository.unsri.ac.id/id/eprint/15039

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