Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor

Rachmat Arif ; Novita Sari
JURNAL RISET AKUNTANSI 📅 2023 Vol 1, No 3 🔗 DOI: 10.54066/jura-itb.v1i3.400
Abstract
This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as independent variables. The subject of this study was an auditor who worked at a public accounting firm in the West Jakarta Region. The number of samples in this study was 6 Public Accounting Firms and 70 respondents. Data collection was carried out by distributing questionnaires using a 5-point likert scale. This study in analyzing the data using multiple linear regression with the help of the Statistical Product for Service Solution (SPSS) program version 26. The results showed that auditor experience and auditor ethics did not have a significant effect on auditor performance, while auditor expertise and time budget pressures had a significant effect on auditor performance.
 
Keywords
Auditor Experience Auditor Expertise Auditor Ethics Time Budget Pressure Auditor Performance
How to Cite

Rachmat Arif & Novita Sari (2023). Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor. JURNAL RISET AKUNTANSI, 1(3). https://doi.org/10.54066/jura-itb.v1i3.400

Rachmat Arif; Novita Sari, "Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor," JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Rachmat Arif; Novita Sari. "Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor." JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Rachmat Arif; Novita Sari. "Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor." JURNAL RISET AKUNTANSI 1, no. 3 (2023).

Rachmat Arif & Novita Sari (2023) 'Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor', JURNAL RISET AKUNTANSI, 1(3). doi: 10.54066/jura-itb.v1i3.400.

Rachmat Arif; Novita Sari. Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor. JURNAL RISET AKUNTANSI. 2023;1(3).

Artikel Terkait

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal