Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang)

Latifa, Devi Anisa (Unknown)
Ghozali, Imam (Unknown)



Article Info

Publish Date
13 Oct 2015

Abstract

The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality.In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang. Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test, and the examination of the hypothesis using model of multiple linear regression, path analysis.The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.

Copyrights © 2015






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...