PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT
Abstract: The Role of Budget Pressure Time for Auditors in Moderating Effort and Performance of Audit Judgment. This research aims to test and analyze whether there is a role for auditor time budget pressure in moderating efforts and audit judgment performance. The method used is Structural Equation...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2018-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/936/pdf |
| _version_ | 1818498491193753600 |
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| author | Muhsin |
| author_facet | Muhsin |
| author_sort | Muhsin |
| collection | DOAJ |
| description | Abstract: The Role of Budget Pressure Time for Auditors in Moderating Effort and Performance of Audit Judgment. This research aims to test and analyze whether there is a role for auditor time budget pressure in moderating efforts and audit judgment performance. The method used is Structural Equation Modeling (SEM) analysis with a number for the Audit Board of the Republic of Indonesia as its object. This research finds that the budgetary pressures of the auditor's time will increase the auditor's efforts in conducting audit processes and procedures. In addition, the implementation of a planned audit and in accordance with the assignment will certainly produce quality opinions. |
| first_indexed | 2024-12-10T20:15:53Z |
| format | Article |
| id | doaj.art-37d9df6930fd4b33a403bc44e285030a |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-10T20:15:53Z |
| publishDate | 2018-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-37d9df6930fd4b33a403bc44e285030a2022-12-22T01:35:12ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792018-08-0192223235http://dx.doi.org/10.18202/jamal.2018.04.9013PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENTMuhsin0Universitas TanjungpuraAbstract: The Role of Budget Pressure Time for Auditors in Moderating Effort and Performance of Audit Judgment. This research aims to test and analyze whether there is a role for auditor time budget pressure in moderating efforts and audit judgment performance. The method used is Structural Equation Modeling (SEM) analysis with a number for the Audit Board of the Republic of Indonesia as its object. This research finds that the budgetary pressures of the auditor's time will increase the auditor's efforts in conducting audit processes and procedures. In addition, the implementation of a planned audit and in accordance with the assignment will certainly produce quality opinions.http://jamal.ub.ac.id/index.php/jamal/article/view/936/pdftekanan anggaran waktu auditoreffortpertimbangan audit |
| spellingShingle | Muhsin PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT Jurnal Akuntansi Multiparadigma tekanan anggaran waktu auditor effort pertimbangan audit |
| title | PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT |
| title_full | PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT |
| title_fullStr | PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT |
| title_full_unstemmed | PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT |
| title_short | PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT |
| title_sort | peran tekanan anggaran waktu auditor dalam memoderasi effort dan kinerja audit judgment |
| topic | tekanan anggaran waktu auditor effort pertimbangan audit |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/936/pdf |
| work_keys_str_mv | AT muhsin perantekanananggaranwaktuauditordalammemoderasieffortdankinerjaauditjudgment |