PENGARUH DUE PROFESSIONAL CARE DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN

JENNY ZAIN (2021) PENGARUH DUE PROFESSIONAL CARE DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN , TESIS, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

 

 

THE EFFECT OF DUE PROFESSIONAL CARE AND TIME BUDGET PRESSURE ON AUDIT QUALITY WITH ETHICS AUDITORS AS MODERATING VARIABLES IN THE PUBLIC ACCOUNTANT OFFICE IN THE CITY OF MEDAN

 

 

Jenny Zain

 

Galumbang Hutagalung

 

 

 

 

 

ABSTRACT

 

This study discusses the effect of due professional care and time budget pressure on audit quality with auditor ethics as a moderating variable. This research was conducted in 8 public accounting firms which have 86 auditors. The research approach used in this research is quantitative methods. This type of research is survey research. The nature of the research is an explanatory survey. And for data collection techniques in this study using a questionnaire. In this study, the data analysis used was testing the outer model and inner model. The results of this study indicate that partially due professional care has a significant effect on audit quality. Partially time budget pressure has a significant effect on audit quality. Meanwhile, the results of this study indicate that auditor ethics is not able to moderate or strengthen or weaken due professional care on audit quality. And auditor ethics is unable to moderate or strengthen or weaken the time budget pressure on audit quality.

 

Keywords: Due Professional Care, Time Budget Pressure, Audit Quality and Auditor Ethics

 

JURNAL

KATEGORI JURNAL	Jurnal Internasional
TAHUN JURNAL	2021
VOLUME JURNAL	24
NOMOR JURNAL	3
NAMA PENERBIT	IJBEL
NOMOR ISSN/ISBN	22891552
LAMAN PENERBIT (URL)	https://www.ijbel.com/
LAMAN ARTIKEL (URL)	https://www.ijbel.com/wp-content/uploads/2021/07/IJBEL24-624.pdf