TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (Survei pada Beberapa KAP di Bandung)

Authors

  • Romulo Sinabutar Universitas Advent Indonesia

Abstract

This research conducts to assess the influence of time budget pressure to audit quality in certified public accountant firms Bandung. As a result of analysis shows that time budget pressure felt by auditor is high, means that they face high pressure when execute the duty as a public accountant. While quality that felt by auditor is good enough. Basically the Certified Public Accountant Firm. Bandung has maximized the quality of audit report to keep the trusting of the stakeholders to their performance.

Under analysis which utilized with coefficient correlation of rank spearman, hence obtained the result of 0.716. It shows level of high influence between time budget pressures to audit quality.

Here in after with result of calculation with significant test analysis, hence knowable tcalculated value > ttable (6.322 > 1.686) means that Ho is refused, so there is significant influence between time budget pressure to audit quality. By the calculation of coefficient of determination shows existence of contribution between time budget pressure to audit quality equal to 51% while the rest 49% influenced by other factors is outside of this research.

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Author Biography

Romulo Sinabutar, Universitas Advent Indonesia

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Published

2007-03-01

How to Cite

Sinabutar, R. (2007). TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (Survei pada Beberapa KAP di Bandung). Jurnal Ekonomis, 3(1), 1-11. Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/523

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