Alfareza Desta Prasetyo Adi Zainudin, . (2021) KUALITAS AUDIT DI PEMERINTAH INDONESIA: Suatu Telaah Faktor Potensial. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
In a pandemic situation like today, of course, the audit sector either government or public accountant is affected in terms of audit implementation, especially in carrying out field audits but auditors also have ways to get around this by applying new methods. The purpose of this study is to examine and empirically prove the effect of auditor scepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality moderated by time budget pressure. The population of this research is the auditors who are in the AKN V and VI units of BPK RI. The sample of this research consisted of 58 respondents and used purposive sampling method. The data analysis using Structural Equation Modelling (SEM) with SmartPLS software version 3.0. The result of this study conclude that auditor scepticism, auditor competence, and understanding of information systems significantly affect audit quality. Auditor motivation does not significantly affect audit quality. Time budget pressure does not moderate the effect of auditor competence and auditor motivation with audit quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No.Panggil : 1710112014 Ketua Penguji : Mahendro Sumardjo Penguji 1 : Masripah Penguji 2 : Khoirul Aswar |
| Uncontrolled Keywords: | Audit Quality, Auditor Scepticism, Auditor Competence, Understanding Information Systems, Auditor Motivation, and Time Budget Pressure. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Alfareza Desta Prasetyo Adi Zainudin |
| Date Deposited: | 23 May 2022 05:12 |
| Last Modified: | 23 May 2022 05:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/13061 |
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