PENGARUH PROFESIONALISME, INDEPENDENSI, DAN PEMAHAMAN ATAS GOOD GOVERNANCE TERHADAP KINERJA AUDITOR DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KAP DI SUMBAGSEL)

NOVLESYAH, VANIA PUTRI and Tjandrakirana DP, Rina and Ermadiani, Ermadiani (2021) PENGARUH PROFESIONALISME, INDEPENDENSI, DAN PEMAHAMAN ATAS GOOD GOVERNANCE TERHADAP KINERJA AUDITOR DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KAP DI SUMBAGSEL). Undergraduate thesis, Sriwijaya University.

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Abstract

Financial statement must be presented relevant and reliable so that it can be useful for it users to take a decision. Therefore, a good auditor’s performance must be required, so that the audit result of financial statement can be trusted by internal party and external party. This study aims to empirically test the effect of profesionalism, independence, and the understanding of good governance to auditor’s performance with time budget pressure as moderating variable on independent auditor at public accountant firm in Sumbagsel and registered in IAPI. This study is a quantitative research with primary data and the data collection method using questionnaire. The population of this research are independent auditor who work at public accountant firm in Sumbagsel and registered in IAPI 2020, The sampling method in this study using total sampling. Data analysis technique in this study using Multiple Regression Analysis and Moderated Regression Analysis (MRA) with the difference in absolute value method in SPSS 22.0. The result of this study indicate that profesionalism, independence, and the understanding of good governance has a positive effect on auditor’s performance. Time budget pressure has a negative effect on auditor’s performance. Time budget pressure unable to moderate the influence of profesionalism, independence, and the understanding of good governance on auditor’s performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profesionalisme, Independensi, Good Governance, Time Budget Pressure, Kinerja Auditor
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11727 not found.
Date Deposited:	30 Jun 2021 07:26
Last Modified:	30 Jun 2021 07:26
URI:	http://repository.unsri.ac.id/id/eprint/48899

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