Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan
Lestari, Sapta
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KOMPETENSI DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA BPK RI PERWAKILAN PROVINSI SUMATERA UTARA Sari, Eka Nurmala; Lestari, Sapta
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.11280

Abstract

This study aims to test and analyze whether the competence and time budget pressure affect audit quality. This research was conducted at BPK RI Representative of North Sumatera Province. Data collection techniques in this study are questionnaires and documentation studies. The sample selection was done by Simple Random Sampling method. The population in this study is all auditors working on the environment BPK RI Representatives of North Sumatra Province consisting of 99 auditors. Based on the sampling technique yielded a sample of 50 auditors. Method of data analysis using path analysis.. The results show that the variable of competence and time budget pressure partially and simultaneously have an effect on to audit quality. R square value of 22.55% indicating that the competence and time budget pressure able to explain the audit quality of 22.5% and the remaining 77.5% explained by other variations outside the model.
Co-Authors Eka Nurmala Sari