The Influence of Time Budget Pressure and Dysfunctional Audit Behavior on Audit Quality
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Institusion

Universitas Jenderal Soedirman

Author

IRFAN, Muhamad Ariq

Subject

A575 Auditing 

Datestamp

2019-10-31 02:16:28 

Abstract :
Audit is an evaluation process to assess the condition of a company. A good quality audit must always be produced to minimize misjudgment on the condition of a company. Unfortunately, there are still many poor audit qualities caused by various factors, and one of them is dysfunctional audit behavior. This study aims to identify the direct effect of time budget pressure and underreporting time on audit quality, and the mediation effect caused by dysfunctional audit behavior (underreporting time) on the relation of time budget pressure and audit quality. The data were collected using questionnaire distributed to 33 public accounting firms in DKI Jakarta. This study used the SmartPLS 3 application to evaluate the data obtained. The result shows that time budget pressure causes underreporting time, and finally causes audit quality reduction. 

File :
02. COVER_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
03. LEGALITY_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
04. SUMMARY_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
05. CHAPTER 1_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
06. CHAPTER 2_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
07. CHAPTER III_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
08. CHAPTER IV_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
09. CHAPTER V_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
10. REFERENCES_MUHAMMAD ARIQ IRFAN_C1L014022.pdf
11. APPENDICES_MUHAMMAD ARIQ IRFAN_C1L014022.pdf