Amira, Marizta Rana (2022) Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure dengan Objektivitas sebagai Variabel Moderasi terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text
18013010052-cover.pdf Download (1MB) | Preview |
|
|
Text (Bab 1)
18013010052-bab1.pdf Download (350kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
18013010052-bab2.pdf Restricted to Registered users only until 9 April 2024. Download (673kB) |
|
|
Text (Bab 3)
18013010052-bab3.pdf Restricted to Registered users only until 9 April 2024. Download (496kB) |
|
|
Text (Bab 4)
18013010052-bab4.pdf Restricted to Registered users only until 9 April 2024. Download (920kB) |
|
|
Text (Bab 5)
18013010052-bab5.pdf Download (193kB) | Preview |
|
|
Text (Daftar Pustaka)
18013010052-daftarpustaka.pdf Download (410kB) | Preview |
|
|
Text (Lampiran)
18013010052-lampiran.pdf Restricted to Registered users only until 9 April 2024. Download (1MB) |
Abstract
The purpose of this study was to examine the effect of professional skepticism on auditor performance, task complexity on auditor performance, time budget pressure on auditor performance, objectivity to moderate professional skepticism, task complexity, and time budget pressure on auditor performance. This study uses several related theories, namely agency theory, attribution theory, and contingency theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is the external auditor at the public accounting firm in Sidoarjo and East Surabaya. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with the help of WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has no effect on auditor performance; time budget pressure has a positive and significant effect on auditor performance; objectivity has a positive and significant moderating effect on professional skepticism on auditor performance; objectivity has a positive and significant moderating effect on task complexity on auditor performance; and objectivity has a positive and significant moderating effect on time budget pressure on auditor performance. Keywords: Professional Skepticism; Task Complexity; Time Budget Pressure; Objectivity; Auditor Performance
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Marizta Rana Amira | ||||||||
| Date Deposited: | 11 Apr 2022 01:33 | ||||||||
| Last Modified: | 04 Mar 2024 04:05 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/5730 |
Actions (login required)
 |
View Item |