PENGARUH BUDAYA ETIS, TIME BUDGET PRESSURE DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP KUALITAS AUDIT

Achmad Dzikry Zidane, . (2026) PENGARUH BUDAYA ETIS, TIME BUDGET PRESSURE DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of Ethical Culture, Time Budget Pressure, and Computer Assisted Audit Techniques (CAATs) on Audit Quality. This research employs a quantitative approach using primary data collected through questionnaires measured on a five-point Likert scale. The population of this study consists of auditors working at Public Accounting Firms (Kantor Akuntan Publik/KAP) in the Special Capital Region of Jakarta (DKI Jakarta), Indonesia. The sample was determined using a purposive sampling technique. A total of 129 questionnaires were distributed, all of which were returned and deemed valid for analysis. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results indicate that Ethical Culture has a positive and significant effect on Audit Quality. Meanwhile, Time Budget Pressure and Computer-Assisted Audit Techniques (CAATs) do not have a significant effect on Audit Quality. These findings suggest that strengthening an ethical culture within public accounting firms plays an important role in improving audit quality, whereas time budget pressure and the use of audit technology alone are not sufficient to significantly influence audit quality.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1910112162] [Pembimbing: Dewi Darmastuti] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Andy Setiawan]
Uncontrolled Keywords:	Ethical Culture, Time Budget Pressure, Computer-Assisted Audit Techniques, Audit Quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	ACHMAD DZIKRY ZIDANE
Date Deposited:	11 Sep 2026 03:07
Last Modified:	11 Sep 2026 03:07
URI:	http://repository.upnvj.ac.id/id/eprint/51879

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