PENGARUH TEKANAN ANGGARAN WAKTU, TEKANAN KETAATAN, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT DENGAN STRES KERJA SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG)

PUSPITA, YUNI and Dewi, Kencana and Mukhtaruddin, Mukhtaruddin (2020) PENGARUH TEKANAN ANGGARAN WAKTU, TEKANAN KETAATAN, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT DENGAN STRES KERJA SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of time budget pressure, compliance pressure and auditor experience on audit considerations with job stress as a mediating variable. The population in this study were all auditors who worked at CPA Firms in Palembang. The sampling method using saturated sampling method. This study uses path analysis as a method of analysis, and uses bootstrapping techniques to test hypotheses on the mediating variables. The results of this study indicate that the variable time budget pressure, compliance pressure, auditor experience and job stress has an effect on audit considerations, time budget pressure and auditor experience has an effect on job stress, compliance pressure has no effect on job stress, there is a mediating effect of job stress between time budget pressure and auditor experience on audit considerations, there is no mediating effect of job stress between compliance pressure on audit considerations. Keywords : Time Budget Pressure, Compliance Pressure, Auditor Experience and Job Stress

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tekanan Anggaran Waktu, Tekanan Ketaatan, Pengalaman Auditor, Pertimbangan Audit, Stres Kerja
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10899 not found.
Date Deposited:	16 Feb 2021 06:40
Last Modified:	16 Feb 2021 06:40
URI:	http://repository.unsri.ac.id/id/eprint/42969

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