Senin, 28 Desember 2020 - 10:09:28 WIB
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY)
disusun oleh : DEWI SAPTANTINAH PUJI ASTUTI
Kategori: Jurnal Nasional Terakreditasi - Dibaca: 2 kali

Unduh Dokumen

Abstrak :

ABSTRACT

 

This study aims to determine several factors that influence the quality of audit results which are moderated by time budget pressure. The factors used as independent variables are audit fees and audit experience, the dependent variable is the quality of audit results, while time budget pressure is a moderating variable. Respondents in this study were auditors at the Public Accountant Firm (KAP) in Central Java and Yogyakarta by taking samples using accidental sampling. The results of this study state that audit fees and audit experience have a significant effect on the quality of audit results, then time budget pressure also moderates the effect of audit fees and audit experience on the quality of audit results. Suggestions for further research should be to broaden KAP research objects throughout Indonesia or by comparing Big 4 and Non Big 4 KAPs so that research results can be generalized more.

 

Keywords: Audit Fee, Audit Experience, Time Budget Pressure and Quality of Audit Results


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