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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Multiparadigma Jurnal Edukasi dan Penelitian Informatika (JEPIN) Journal of Economic, Bussines and Accounting (COSTING) Forum Bisnis dan Kewirausahaan International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Indonesia Sosial Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan
Muhsin Muhsin
Universitas Tanjungpura
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT Muhsin Muhsin
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.924 KB) | DOI: 10.18202/jamal.2018.04.9013

Abstract

Abstrak: Peran Tekanan Anggaran Waktu Auditor  dalam Memoderasi Effort dan Kinerja Audit Judgment. Riset ini bertujuan untuk melakukan uji dan analisis apakah ada peran tekanan anggaran waktu auditor dalam memoderasi upaya dan audit judgment performance. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) dengan sejumlah bagi Auditor Badan Pemeriksa Keuangan (BPK) sebagai objeknya. Riset ini menemukan bahwa adanya tekanan anggaran waktu auditor akan meningkatkan upaya auditor dalam melakukan proses dan prosedur audit. Selain itu, pelaksanaan audit yang terencana dan sesuai dengan penugasan pasti akan menghasilkan opini yang berkualitas. 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.
Co-Authors Achmadi Achmadi Ade Elbani Ade Mirza Afrizal - Agustina Listiawati Ahmad Mukhlis, Ahmad Aktris Nuryanti, Aktris Alhadiansyah Andi Ihwan Angeline Angeline Asep Nursangaji Aswandi - Bistari Danar Gymnastiar Dea Tika Riyana Dini Martinda Lestari Dwi Zulfita Edy Suasono Elly Suharlina Erni Djun Astuti Eva Dolorosa Fitri Imansyah Gita Desyana Hadary, Ferry Hamdani - Herry Sujaini Ika Nur Azmi Imam Ghozali Ismawartati - Meiran Panggabean Memet Agustiar Mochammad Meddy Danial Muanuddin - Muhammad Fahmi Muhammad Yusuf Ningsih, Kurnia Nurmainah - Priyo Saptomo Purwaningsih - Rachmawati Rahmidiyani - Ratih Kusumastuti Ratna Herawatiningsih Riduansyah - Rommy Patra Setia Budi Sholva, Yus Silvia Uslianti Siti Hadijah Siti Halidjah Sri Mulyono Stepanus Sahala Sitompul Sumarsid Sumarsid Surachman - Surachman Surachman Sy. Hasyim Azizurrahman Syaifurrahman Syaifurrahman Syamswisna , Tiya Nurfauziah Uti Asikin Vivi Bachtiar Wahyu Wiguna Wendy Windhu Putra Witarsa - Wukuf Dilvan Rafa Yohanes Gatot Sutapa Yuline - Yulis Jamiah Zubaidah R