PENGARUH WORKLOAD, TIME BUDGET PRESSURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALIAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta)
Abstract
Penelitian ini bertujuan untuk menguji pengaruh workload, time budget pressure dan due professional care terhadap kualitas audit. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel yang digunakan sebanyak 91 auditor yang tersebar di 16 Kantor Akuntan Pubik. Sampel yang diperoleh menggunakan metode survei dengan teknik convenience sampling. Analisis data dilakukan menggunakan metode regresi linier berganda dengan aplikasi SPSS 24.0. Hasil penelitian menunjukan bahwa workload berpengaruh negatif terhadap kualitas audit, sedangkan time budget pressure dan due professional care berpengaruh positif terhadap kualitas audit.
Kata Kunci : Workload, Time Budget Pressure, Due Professional Care, Kualitas Audit
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