PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT, DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERASI

Julia Nurhalizah, . (2024) PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT, DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the influence of auditor industry specialization and time budget pressure on audit quality, with information system understanding as a moderating variable. Using purposive sampling, 121 auditors from public accounting firms in South Jakarta were selected as samples. Multiple linear regression analysis was employed to test the hypotheses. The results show that auditor industry specialization has a significant positive effect on audit quality. However, time budget pressure does not significantly influence audit quality. Moreover, information system understanding does not moderate the effects of industry specialization and time budget pressure on audit quality. The limitations of this study include limited sampling period, geographical coverage, and variations in business practices and industrial characteristics. Further research with broader scope and added variables is suggested to better understand the antecedents of audit quality. In summary, maintaining specialist knowledge and maximizing time efficiency are essential for auditors to sustain high audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112056] [Pembimbing: Eko Yulianto] [Penguji 1: Wiwi Idawati] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Audit Quality, Auditor’s Industry Specialization, Time Budget Pressure, Information System Understanding,
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Julia Nurhalizah
Date Deposited: 21 Mar 2024 01:24
Last Modified: 21 Mar 2024 01:24
URI: http://repository.upnvj.ac.id/id/eprint/28686

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