Tampilan Petugas: PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)

PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)

Main Authors:	Ardiani, Nurul, Hasan, Amir, Hardi, Hardi
Format:	Article info application/pdf eJournal
Bahasa:	eng
Terbitan:	Jurnal Ekonomi , 2018
Subjects:	Audit Quality Independence Time budget pressure Audit Fee
Online Access:	https://ejournal.unri.ac.id/index.php/JE/article/view/5831 https://ejournal.unri.ac.id/index.php/JE/article/view/5831/5385

ctrlnum	article-5831
fullrecord	<?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)</title><creator>Ardiani, Nurul</creator><creator>Hasan, Amir</creator><creator>Hardi, Hardi</creator><subject lang="en-US">Audit Quality, Independence, Time budget pressure, Audit Fee.</subject><description lang="en-US">This study was conducted to see the effect of time budget pressure and theindependence of the audit fee and the impact on audit quality. The object understudy is a Public Accounting Firm (KAP) Central Sumatera consisting ofPekanbaru, Batam and Padang.Testing is done with path analysis. Prior to the tests, conducted prior test dataquality (reliability and validity), test data normality and linearity test. Theseresults indicate that 1) Time budget pressure has no direct effect on audit quality,2) Audit fees have no direct influence on the quality of audit, 3) Independenceeffect on audit quality, 4) Time budget pressure effect on the independence, 5)Audit fees influential to independence, 6) Time budget pressure effect on auditquality, mediated by independence, 7) Audit fees affect the quality of the auditmediated by independence.</description><publisher lang="en-US">Jurnal Ekonomi</publisher><contributor lang="en-US"/><date>2018-08-09</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://ejournal.unri.ac.id/index.php/JE/article/view/5831</identifier><source lang="en-US">Jurnal Ekonomi; Vol 23, No 4 (2015); 35-48</source><source>0853-7593</source><language>eng</language><relation>https://ejournal.unri.ac.id/index.php/JE/article/view/5831/5385</relation><rights lang="en-US">Copyright (c) 2018 Jurnal Ekonomi</rights><rights lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-5831</recordID></dc>
language	eng
format	Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal
author	Ardiani, Nurul Hasan, Amir Hardi, Hardi
title	PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)
publisher	Jurnal Ekonomi
publishDate	2018
topic	Audit Quality Independence Time budget pressure Audit Fee
url	https://ejournal.unri.ac.id/index.php/JE/article/view/5831 https://ejournal.unri.ac.id/index.php/JE/article/view/5831/5385
contents	This study was conducted to see the effect of time budget pressure and theindependence of the audit fee and the impact on audit quality. The object understudy is a Public Accounting Firm (KAP) Central Sumatera consisting ofPekanbaru, Batam and Padang.Testing is done with path analysis. Prior to the tests, conducted prior test dataquality (reliability and validity), test data normality and linearity test. Theseresults indicate that 1) Time budget pressure has no direct effect on audit quality,2) Audit fees have no direct influence on the quality of audit, 3) Independenceeffect on audit quality, 4) Time budget pressure effect on the independence, 5)Audit fees influential to independence, 6) Time budget pressure effect on auditquality, mediated by independence, 7) Audit fees affect the quality of the auditmediated by independence.
id	IOS1351.article-5831
institution	Universitas Riau
institution_id	68
institution_type	library:university library
library	Perpustakaan Universitas Riau
library_id	589
collection	Jurnal Ekonomi
repository_id	1351
subject_area	Ekonomi
city	KOTA PEKANBARU
province	RIAU
repoId	IOS1351
first_indexed	2019-05-04T03:45:23Z
last_indexed	2019-05-04T03:45:23Z
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PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG)

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