Oktaviana, Dian (2020) Pengaruh Time Pressure, Audit Switching, Audit Tenure, Dan Religiusitas Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to analyze the effect of time pressure, audt switching, audit tenure and religiosity on audit quality at Public Accounting Firms in Surabaya. The population in this research were auditors who employed at the Offices of Public Accountan in Surabaya region which is accordance with the directory published by IAPI 2019. Independent variables used in this research are time pressure, audit switching, audit tenure, and religiosity. Sampling technique used in this research is purposive sampling. The method to get a sample of research by collecting primary data. The data were obtained using questionnaires directly distribution to Offices of Public Accountant in Surabaya region, totaling 85 and obtained 62 questionnaires that can be processed. The data analysis technique used is SPSS version 26. The analysis shows that audit tenure and religiosity has effect to audit quality. While time pressure and audit switching has no effect to audit quality. Keywords : time pressure, audit switching, audit tenure, religiosity, and audit quality
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DIAN OKTAVIANA |
| Date Deposited: | 12 Jun 2020 08:43 |
| Last Modified: | 12 Jun 2020 08:43 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5871 |
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