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PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT
 
Creator Zahier, Rachmad Habibullah Ibrahim
Amin, Moh.
Junaidi, Junaidi
 
Description ABSTRACT               The purpose of this study for provide empirical evidence about the effect of audit complexity, time budget pressure and auditor experience on the quality of audit results. This study uses primary data by distributing questionnaires. The population used is all auditors who are registered and working at the Public Accounting Firm (KAP) in Malang. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination () , and the partial test (t test). From the results of this study it is interpreted that simultaneously the variables of audit complexity, time budget pressure, and auditor experience have a significant positive effect on the quality of audit results, while partially audit complexity and time budget pressure have no significant positive effect on the quality of audit results. Keywords: Audit Complexity, Time Budget Pressure, Auditor Experience, and Quality of Audit Results.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8518
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8518/7074
 
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