PENGARUH TEKANAN ANGGARAN WAKTU KOMPLEKSITAS PENUGASAN, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT KEPATUHAN

SINARTA, JIAN AFRIDO (2023) PENGARUH TEKANAN ANGGARAN WAKTU KOMPLEKSITAS PENUGASAN, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT KEPATUHAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study aims to analyze the relationship between time budget pressure, assignment complexity, and auditor experience on compliance audit quality. This type of research is quantitative research with a survey method through distributing online questionnaires. The sample of this research is primary data obtained from 186 auditors spread across all Representative Offices of Indonesia's National Government Internal Auditor (BPKP) in Indonesia. The research sample was obtained by means of convenience sampling. The data obtained was analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach using the SmartPLS application. The results of this study indicate that time budget pressure has no effect on compliance audit quality, assignment complexity has a positive and significant effect on compliance audit quality, and auditor experience has a positive and significant effect on compliance audit quality. Penelitian ini bertujuan untuk menganalisis hubungan tekanan anggaran waktu, kompleksitas penugasan, dan pengalaman auditor terhadap kualitas audit kepatuhan. Jenis penelitian ini termasuk kedalam penelitian kuantitatif dengan metode survei melalui penyebaran kuesioner secara online. Sampel penelitian ini merupakan data primer yang diperoleh dari 186 auditor yang tersebar di seluruh Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) di Indonesia. Sampel penelitian ini diperoleh dengan cara convenience sampling. Data yang diperoleh dianalisis dengan menggunakan pendekatan Partial Least Square-Structural Equation Modelling (PLS-SEM) dengan menggunakan bantuan aplikası SmartPLS Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu tidak berpengaruh terhadap kualitas audit kepatuhan, kompleksitas penugasan berpengaruh positif dan signifikan terhadap kualitas audit kepatuhan, serta pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit kepatuhan

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