PENGARUH TIME BUDGET PRESSURE, AUDIT FEE, AUDIT TENURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Semarang)

Yuditama, Renando Infra (2022) PENGARUH TIME BUDGET PRESSURE, AUDIT FEE, AUDIT TENURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Semarang). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

PENGARUH TIME BUDGET PRESSURE, AUDIT FEE, AUDIT
TENURE, DAN DUE PROFESSIONAL CARE TERHADAP
KUALITAS AUDIT
(Studi Empiris pada Kantor Akuntan Publik di Semarang)
Oleh:
Renando Infra Yuditama
Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta
ABSTRAK
Penelitian ini bertujuan untuk mengetahu pengaruh time budget pressure,
audit fee, audit tenure, dan due professional care terhadap kualitas audit. Populasi
dari penelitian ini adalah Akuntan Publik yang bekerja pada KAP yang terdaftar
pada BPK dan berlokasi di Semarang. Sampel yang digunakan dalam penelitian
ini adalah teknik sensus. Penelitian ini menggunakan data primer berupa
kuesioner yang ditujukan kepada KAP di Semarang. Pengujian hipotesis dalam
penelitian ini menggunakan analisis regresi berganda dengan bantuan software
SPSS Versi 25. Hasil penelitian ini menunjukan bahwa audit fee dan audit tenure
tidak berpengaruh terhadap kualitas audit sedangkan time budget pressure dan due
professional care berpengaruh terhadap kualitas audit.
Kata Kunci: time budget pressure, audit fee, audit tenure¸due professional care,
dan kualitas audit
PENGARUH TIME BUDGET PRESSURE, AUDIT FEE, AUDIT
TENURE, DAN DUE PROFESSIONAL CARE TERHADAP
KUALITAS AUDIT
(Studi Empiris pada Kantor Akuntan Publik di Semarang)
Oleh:
Renando Infra Yuditama
Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta
ABSTRACT
This study aims to determine the effect of time budget pressure, audit
fees, audit tenure, and due professional care on audit quality. The population of
this research is public accountants who work at KAP registered with BPK and
located in Semarang. The sample used in this study is a census technique. This
study uses primary data in the form of a questionnaire addressed to KAP in
Semarang. Hypothesis testing in this study uses multiple regression analysis with
the help of SPSS version 25 software. The results of this study indicate that audit
fees and audit tenure have no effect on audit quality, while time budget pressure
and due professional care have an effect on audit quality.
Keyword : time budget pressure, audit fee, audit tenure¸due professional care,
and audit quality
3

Item Type: Thesis (Other)
Uncontrolled Keywords: time budget pressure, audit fee, audit tenure¸due professional care, dan kualitas audit
Subjek: H Social Sciences > HG Finance
Divisions: x. Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 15 Mar 2022 03:12
Last Modified: 08 Dec 2022 06:34
URI: http://eprints.upnyk.ac.id/id/eprint/28956

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