Reftisyah, Indira (2020) Pengaruh Kompetensi, Pengalaman Auditor, Tekanan Ketaatan, Tekanan Anggaran Waktu, Serta Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di KAP Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study is to analyze the effect of competence, auditor experience, compliance pressure, time budget pressure, and auditor ethics on audit quality (Empirical Study of Auditors at KAP Surabaya). The independent variables in this study are competence, auditor experience, obedience pressure, time budget pressure and auditor ethics, the dependent variable in this study is audit quality. The sample of this study was taken at the Public Accountant Office in Surabaya. The sampling technique in this study uses convenience sampling technique to obtain a sample of 63 auditors spread across 15 public accounting firms in Surabaya. The analysis technique used in this study is multiple linear regression with SPSS version 26. The results of this study competence and time budget pressure affect audit quality while auditor experience, compliance pressure, and auditor ethics do not affect audit quality. Keywords: competence, auditor experience, compliance pressure, time budget pressure, auditor ethics, audit quality
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | INDIRA REFTISYAH |
| Date Deposited: | 14 Oct 2020 07:14 |
| Last Modified: | 14 Oct 2020 07:14 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7049 |
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