Neta, Rahadewi (2023) Pengaruh Spesialisasi Auditor, Time Budget Pressure, dan Due Professional Care Terhadap Kualitas Audit. (Effect of Auditor Specialization, Time Budget Pressure, and Due Professional Care on Audit Quality). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini dilakukan untuk mengetahui apakah variabel baru dan jarang dilakukan penelitian yakni spesialisasi auditor dapat mempengaruhi variabel independen. Penelitian ini dilakukan pada Kantor Akuntan Publik di Kota Surabaya, dengan 46 auditor sebagai sampel dalam penelitian yang tersebar pada 9 Kantor Akuntan Publik di Kota Surabaya. Pengujian hipotesis pada penelitian ini menggunakan bantuan analisis pada aplikasi Smart-PLS dengan Uji Outer Model dan Inner Model. Hasil penelitian menunjukkan bahwa hipotesis pertama yakni Spesialisasi Auditor terhadap Kualitas Audit memiliki pengaruh yang negatif. Sedangkan hipotesis kedua dan ketiga yakni Time Budget Pressure dan Due Professionl Care terhadap Kualitas Audit tidak memiliki pengaruh terhadap Kualitas Audit.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Kata kunci: Auditor, Spesialisasi Auditor, Time Budget Pressure, Due Professional Care, Kualitas Audit |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221900066 Rahadewi Neta |
| Date Deposited: | 14 Apr 2023 06:37 |
| Last Modified: | 11 Oct 2001 19:25 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/21884 |
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