Pengaruh time budget pressure, locus of control dan stres kerja terhadap kualitas audit Kantor Akuntan Publik

Melope, Fradytia Oland (2023) Pengaruh time budget pressure, locus of control dan stres kerja terhadap kualitas audit Kantor Akuntan Publik. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Dalam menjalankan pekerjaannya, para auditor memantau efisiensi pekerjaan dengan menggunakan time budget, dan menggunakannya sebagai salah satu dasar dalam penentuan fee audit. Oleh karena itu kuat alasan yang menyatakan bahwa anggaran waktu semakin lama akan semakin singkat seiring dengan semakin ketatnya persaingan di lingkungan kantor akuntan publik. Tujuan penelitian ini adalah untuk menganalisis: 1) pengaruh time budget pressure terhadap audit quality kantor akuntan publik; 2) pengaruh locus of control terhadap audit quality kantor akuntan publik dan 3) pengaruh stres kerja terhadap audit quality kantor akuntan publik heliantono & rekan, imelda & rekan, dan rama wendra. Penelitian ini merupakan jenis penelitian kuantitatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah dengan menggunakan metode survey. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program spss versi 25. Hasil penelitian ini menunjukkan bahwa : 1. Time budget pressure berpengaruh positif terhadap kualitas audit. 2. Locus of control berpengaruh positf terhadap kualitas audit 3. Stres kerja berpengaruh positif terhadap kualitas audit. / In carrying out their work, auditors monitor work efficiency using a time budget, and use it as a basis for determining audit fees. Therefore, there is a strong reason that states that the longer time budget will be shorter in line with the increasingly fierce competition in the Public Accounting Firm environment. The purpose of this study is to analyze: 1) The Effect of Time Budget Pressure on the Audit Quality of Public Accounting Firms; 2) The influence of Locus of Control on the Audit Quality of Public Accounting Firms and 3) the effect of work stress on the Audit Quality of Public Accounting Firms. This research is a type of quantitative research. Method Data collection used in this study is a questionnaire. The data collection technique used in this study was the survey method. The data analysis technique in this study uses multiple linear regression analysis with the help of the SPSS Version 25 program. The results of this study indicate that: 1). Time Budget Pressure has a positive effect on audit quality. 2). Locus Of Control has a positif on audit quality. 3). Work stress has a positive effect on audit quality.

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