Masfa'ani, Rikhza (2024) Pengaruh Audit Judgement, Time Budget Pressure, Whistleblowing System Terhadap Red Flag dan Opini Audit (Studi Pada Kantor Akuntan Publik di Kota Surabaya). (The Influence of Audit Judgment, Time Budget Pressure, Whistleblowing System on Red Flag and Audit Opinion (Study at Public Accounting Firm in Surabaya City)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The aim of this research is to test the independent variables against the mediating and dependent variables. The object of this research was carried out at the Public Accounting Firm in Surabaya City, with 60 auditors as the research sample. Hypothesis testing in this research uses analysis with the SmartPLS application with Outer Model and Inner Model Tests. The research results show that regarding red flags (mediating variables) audit judgment does not have a significant effect on red flags. Time budget pressure and the whistleblowing system have a significant influence on red flags. The variable on audit opinion (dependent variable) results in that audit judgment and time budget pressure are not significant on audit opinion and the whistleblowing system has a significant effect on audit opinion. It is hoped that future researchers can add several variables.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Auditor, Audit Judgment, Time Budget Pressure, Whistleblowing System, Red Flag, And Audit Opinion |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000103 Rikhza Masfa'ani |
| Date Deposited: | 23 Aug 2024 02:49 |
| Last Modified: | 23 Aug 2024 02:49 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/29626 |
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