PENGARUH TIME BUDGET PRESSURE, BEBAN KERJA AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PALEMBANG

PARERA, GITA (2026) PENGARUH TIME BUDGET PRESSURE, BEBAN KERJA AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PALEMBANG. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Gita Parera, Pengaruh Time Budget Pressure, Beban Kerja Auditor, dan Independensi Auditor terhadap Kualitas Audit di Kantor Akuntan Publik (KAP) Kota Palembang. (Di bawah bimbingan Ibu Sahila, S.E., M.M. dan Bapak Riza Syahputera, S.E., M.Ak., Ak., CA., CPAI). Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Time Budget Pressure, Beban Kerja Auditor, dan Independensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Palembang, baik secara simultan maupun parsial. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Palembang. Sampel penelitian berjumlah 45 responden yang ditentukan dengan teknik sampling yang sesuai dengan kriteria penelitian. Jenis data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi, koefisien determinasi, uji F, dan uji t dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa secara simultan Time Budget Pressure, Beban Kerja Auditor, dan Independensi Auditor berpengaruh signifikan terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Palembang. Secara parsial, Time Budget Pressure tidak berpengaruh signifikan terhadap Kualitas Audit, Beban Kerja Auditor tidak berpengaruh signifikan terhadap Kualitas Audit, sedangkan Independensi Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit. Kata Kunci: Time Budget Pressure, Beban Kerja Auditor, Independensi Auditor, Kualitas Audit. xv ABSTRACT Gita Parera, The Influence of Time Budget Pressure, Auditor Workload, and Auditor Independence on Audit Quality at Public Accounting Firms in Palembang City. (Under the supervision of Sahila, S.E., M.M. and Riza Syahputera, S.E., M.Ak., Ak., CA., CPAI). This study aims to determine and analyze the influence of Time Budget Pressure, Auditor Workload, and Auditor Independence on Audit Quality at Public Accounting Firms in Palembang City, both simultaneously and partially. The research employed a quantitative method. The population of this study consisted of auditors working at Public Accounting Firms in Palembang City. The sample comprised 45 respondents selected based on research criteria. The data used in this study were primary data collected through questionnaires distributed to respondents. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, F-test, and t-test using SPSS version 26. The results indicate that simultaneously Time Budget Pressure, Auditor Workload, and Auditor Independence have a significant effect on Audit Quality at Public Accounting Firms in Palembang City. Partially, Time Budget Pressure has no significant effect on Audit Quality, Auditor Workload has no significant effect on Audit Quality, while Auditor Independence has a positive and significant effect on Audit Quality. Keywords: Time Budget Pressure, Auditor Workload, Auditor Independence, Audit Quality.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny GITA PARERA
Date Deposited: 11 Aug 2026 06:11
Last Modified: 11 Aug 2026 06:11
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11365

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