Pengaruh Akuntabilitas, Tekanan Anggaran Waktu Terhadap Kualitas Hasil Kerja Auditor Dengan Moderasi Pengetahuan Audit

Suteja, Robby Rezar (2013) Pengaruh Akuntabilitas, Tekanan Anggaran Waktu Terhadap Kualitas Hasil Kerja Auditor Dengan Moderasi Pengetahuan Audit. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This research aimed to examine and obtain empirical evidence about the influence of accountability, time budget pressures to work quality of the auditor to audit with audit knowledge as moderation. The population in this research is the is a public accounting firm located in Palembang. The sample in this study is independent auditors are in Palembang Public Accounting Firm. A total of 33 questionnaires were returned and analyzed. Data analysis using multiple regression test to test the interaction. Results of this study indicate that (1) The first hypothesis is accepted that accountability has a positive effect on the work quality of the auditors, (2) the second hypothesis is accepted that time budget pressures has a negatively affect on the work quality of the auditors, (3) The third hypothesis is rejected, that the interaction between accountability and audit knowledge does not affect on the work quality of the auditors, (4) the fourth hypothesis was rejected, that the interaction between the audit knowledge and time budget pressure has no effect on the work quality of the auditor.

Item Type:	Thesis (Other)
Additional Information:	Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords:	Accountability, time budget pressures, the work quality of the auditor and the knowledge audit.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Perpustakaan Unika Musi Charitas
Date Deposited:	11 Jun 2019 03:17
Last Modified:	11 Jun 2019 03:17
URI:	http://eprints.ukmc.ac.id/id/eprint/2703

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