Journal of Economic, Management, Accounting and Technology (JEMATech)
Vol 5 No 1 (2022): Februari

Determinan Time Budged Pressure, Morale Reasoning, Skeptisisme Profesional dan Due Professional Care terhadap Audit Quality

Kurniawati Mutmainah (Universitas Sains Al-Qur`an (UNSIQ) Jawa Tengah Di Wonosobo)

Article Info

Publish Date
11 Feb 2022

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh Time Budged Pressure ,Moral Reasoning, Skeptisisme Profesional, dan Due Professional Care terhadap Audit Quality pada auditor yang bekerja di BPK RI Perwakilan Daerah Istimewa Yogyakarta. Sampel penelitian ini berjumlah 33 auditor yang telah memiliki pengalaman dalam tugas audit minimal dua tahun. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa Time Budged Pressure dan Skeptisisme Profesional berpengaruh positif terhadap Audit Quality. Sedangkan Moral Reasoning dan Due Professional Care tidak berpengaruh terhadap Audit Quality.

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Journal Info
Journal of Economic, Management, Accounting and Technology (JEMATech)
Website

Abbrev

jematech

Publisher

Universitas Sains Al-Qur'an

Subject

Economics, Econometrics & Finance

Description

Journal of Economic, Management, Accounting and Technology (JEMATech) is a scientific journal published by the Faculty of Economics Qur’anic Science University (UNSIQ) Wonosobo, Indonesia since 2018. JEMATech scope is the science of economics, management, accounting and Technology with ISSN ...