PENGARUH LOCUS OF CONTROL, SELF EFFICACY DAN TIME BUDGET PRESSURE TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA AUDITOR DI KAP KOTA PALEMBANG)

MARBUN, KRISTINA NATALIA and Aspahani, Aspahani and Gozali, Efva Octavina Donata (2021) PENGARUH LOCUS OF CONTROL, SELF EFFICACY DAN TIME BUDGET PRESSURE TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA AUDITOR DI KAP KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

Audit is an evaluation and examination of financial reports that aims to provide a fairness or feasibility opinion to produce relevant and reliable financial reports.Users of the results of financial reports by the Public Accounting Firm (KAP) want an audit following the established audit standards. This study aims to examine the effect of locus of control, self efficacy, and time budget pressure on the performance of auditors in Public Accountant Firm at Palembang City. The type of data used in this study is primary data obtained by distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City. Sampling was done by using the Purposive Sampling method with a total sample of 45 respondents. The analysis technique used is multiple regression analysis using the SPSS 23.0 program. The results showed that the variables of locus of control, self efficacy and time budget pressure had a positive and significant effect on the auditors performance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Locus of Control, Self Efficacy, Time Budget Pressure Kinerja AUditor
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HB Economic Theory > HB131-147 Methodology
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Ms. Kristina Natalia Marbun
Date Deposited: 07 Jun 2021 02:15
Last Modified: 07 Jun 2021 02:15
URI: http://repository.unsri.ac.id/id/eprint/47633

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