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PENGARUH TEKANAN WAKTU DAN INDEPENDENSI PENGARUH TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Wilayah Malang)

Jurnal Penelitian Ilmi Ekonomi

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Title PENGARUH TEKANAN WAKTU DAN INDEPENDENSI PENGARUH TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Wilayah Malang)
 
Creator Rizal, Noviansyah
Liyundira, Fetri Setyo
 
Description This study aimed to determine the effect of time pressure on audit quality and independenceof a Public Accounting Firm (KAP) in Malang. The sample used by 40 respondents, that areauditors that have been working in 8 KAP of Malang. Meanwhile, to answer the researchhypotheses using multiple regression analysis and then performed classical assumption. Based on the results of this study, we can be concluded that the independence hasinfluenced of an audit quality. So the higher the attitude held by an independent auditor willimprove audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit andaudit reporting.hypotheses using multiple regression analysis and then performed classical assumption. Based on the results of this study, we can be concluded that the independence hasinfluenced of an audit quality. So the higher the attitude held by an independent auditor willimprove audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit andaudit reporting.
 
Publisher STIE WIDYA GAMA LUMAJANG
 
Contributor STIE Widya Gama Lumajang
 
Date 2016-03-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/76
 
Source WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 6, No 1 (2016); 45-52
WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 6, No 1 (2016); 45-52
2549-5992
2088-0944
 
Language eng
 
Relation http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/76/130
 
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