PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN MORAL REASONING, TERHADAP KUALITAS AUDIT DENGAN PROFESIONALISME SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik yang Terdapat di Kota Palembang)

FARIDA NURIS FAULINA, NIM.222018315 (2022) PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN MORAL REASONING, TERHADAP KUALITAS AUDIT DENGAN PROFESIONALISME SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik yang Terdapat di Kota Palembang). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALEMBANG.

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Abstract

Abstract Farida Nuris Faulina /222018315/ 2022/ The Effect of Time Budget Pressure, Locus Of Control, and Moral Reasoning on Audit Quality with Professionalism as a Moderating Variable. (Empricial Study of a Public Accounting Firm In Palembang City) The formulation of the problem in this study is how the Effect of Time Budget Pressure, Locus Of Control, and Moral Reasoning on Audit Quality with Professionalism as a Moderating Variable. This Type of research is associative. The research was conducted in 9(nine) Public Accounting Firms in Palembang City. The data used Primary Data. Data collection techniques are interviews and questionnaires. The sample collection method used purposive sampling. The population of this study is the auditor as many as 47 respondents. The data analysis method used is quantitative analysis. The data analysis technique was assisted by the Software Statistical Program for Special Science (SPSS). The results of the analysis of the f test indicate that Time Budget Pressure, Locus Of Control, and Moral Reasoning have a significant effect on Audit Quality. The results of the t-test indicate that Time Budget Pressure has an effect and is significant on Audit Quality, Locus Of Control has an effect and is significant on Audit Quality, and Moral Reasoning is hasn’t an effect on Audit Quality. On the result of the MRA hypothesis test, Professionalism is able to influence Time Budget Pressure on Audit Quality (Quasi Moderator), Professionalism is not able to influence Locus Of Control on Audit Quality (Predictor Moderator), and Professionalism is not influence Moral Reasoning on Audit Quality (Predictor Moderator) Keywords : Time Budget Pressure, Locus Of Control, Moral Reasoning, Audit Quality, and Professionalism

Item Type: Thesis (Skripsi)
Additional Information: PEMBIMBING : 1. APRIANTO, S.E.,M.SI 2. ANGGRELIA AFRIDA, S.E.,M.SI
Uncontrolled Keywords: TIME BUDGET PRESSURE, LOCUS OF CONTROL, MORAL REASONING, KUALITAS AUDIT, PROFESIONALISME
Subjects: Akuntansi > audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User: Mahasiswa Feb
Date Deposited: 17 Sep 2022 01:16
Last Modified: 17 Sep 2022 01:16
URI: http://repository.um-palembang.ac.id/id/eprint/22329

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