PENGARUH INDEPENDENSI AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP AUDIT QUALITY (STUDI PADA INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT)

Wasyiah, Firda (2024) PENGARUH INDEPENDENSI AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP AUDIT QUALITY (STUDI PADA INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menguji faktor independensi dan time deadline pressure yang berpengaruh terhadap kualitas audit. Data yang digunakan dalam penelitian ini adalah data primer yang berasal dari kuesioner yang peneliti sebar kepada auditor Inspektorat Jenderal Kementerian Pekerjaan Umum dan Perumahan Rakyat (Kementerian PUPR) dengan jumlah sampel sebesar 101 responden. Teknik pengambilan sampel yaitu probability sampling dengan jenis sampling simple random sampling. Metode analisis data yang digunakan pada penelitian ini yaitu teknik statistik dari pemodelan partial least square structural equation modelling (PLS-SEM) dengan menggunakan aplikasi SmartPLS 4. Hasil analisis menunjukkan bahwa secara parsial, independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Time deadline pressure tidak memiliki pengaruh terhadap kualitas audit. Secara simultan, independensi auditor dan time deadline pressure berpengaruh positif dan signifikan terhadap kualitas audit. This study aims to examine the factors of auditor independence and time deadline pressure that influence audit quality. The data used in this study is primary data obtained from questionnaires distributed by the researcher to auditors of the Inspectorate General of the Ministry of Public Works and Public Housing (PUPR Ministry) with a sample size of 101 respondents. The sampling technique used is probability sampling with a simple random sampling method. The data analysis method used in this study is a statistical technique from partial least square structural equation modeling (PLS-SEM) using the SmartPLS 4 application. The analysis results show that partially, auditor independence has a positive and significant effect on audit quality. Time deadline pressure has no effect on audit quality. Simultaneously, auditor independence and time deadline pressure have a positive and significant effect on audit quality

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