JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024

DETERMINAN KUALITAS AUDIT MENURUT TEORI ATRIBUSI

Santosa, R. Ery Wibowo A (Unknown)
Kristiana, Ida (Unknown)
Faturochmah, Sendifida (Unknown)



Article Info

Publish Date
11 May 2024

Abstract

This study aims to empirically prove the effect of Independence, Due Professional Care, and Time Budget Pressure on Audit Quality and work experience. The number of samples used in this study was 64 auditors from 13 Public Accounting Firms in Semarang City. Sampling in this study was carried out using the purposive sampling technique, namely determining the sample by taking samples from the population based on specific criteria. This research uses quantitative data analysis techniques and data analysis methods with Partial Least Square (PLS) approach using WarpPLS 7.0 software. The analysis technique used is the outer model and the inner model. The results of this study indicate that independence has a positive effect on audit quality, due professional care has a positive impact on quality, time budget pressure has a negative effect on audit quality, and work experience does not affect audit quality.

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Journal Info

Abbrev

akunbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang ...