PENGARUH UNDERREPORTING OF TIME DAN SKEPTISISME TERHADAP KINERJA AUDITOR ( Studi Empiris di Kantor Akuntan Publik Jakarta Selatan Tahun 2018)

UTAMI, DELVINA (2018) PENGARUH UNDERREPORTING OF TIME DAN SKEPTISISME TERHADAP KINERJA AUDITOR ( Studi Empiris di Kantor Akuntan Publik Jakarta Selatan Tahun 2018). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Delvina Utami, 2018 : The Influence of Underreporting of Time and Skepticism on Auditor Performance (Empirical Study in 2018 At The South Jakarta Public Accountant Office). State University of Jakarta. Auditor Performance is the action in the implementation of audit checks that has been complete by the auditor within a certain period of time. Auditor Performance can be influence by several factors including the behavior of Underreporting of time and attitude of an auditor's Skepticism. This study aimed to analyze the Effect of Time Reduction and Skepticism on Auditor Performance. This study uses a questionnaire and google form conducted on 12 Public Accountant Office South Jakarta with 50 respondents who are auditors. The data of this study used the classic assumption test that is normality test, multicollinearity test and heteroscedasticity test. Multiple linear regression analysis method (Y = α + β1X1 + β2X2 + e) Statistical test f : (0.011 < 0.05), statistical test t : (0.29 < 0.05) and (0, 45 < 0.05 ) and test the coefficient of determination 14%. The results of this study conclude that: (1) Skepticism has a positive and significant effect on the performance of auditors (2) Underreporting of time has a negative and significant effect on auditor performance (3) Underreporting of time and skepticism both have an influence on the auditor's performance. Keywords: Underreporting of time, Skepticism, Auditor Performance

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Susi Indriani, SE, M.S.Ak ; Pembimbing II: Yunika Murdayanti, SE, M.Si, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Sumber Daya Manusia (Personnel Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 21 Sep 2018 14:34
Last Modified: 21 Sep 2018 14:34
URI: http://repository.fe.unj.ac.id/id/eprint/6177

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