PENGARUH TEKANAN WAKTU DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP PREMATURE SIGNOFF

SAPUTRA, REZA (2013) PENGARUH TEKANAN WAKTU DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP PREMATURE SIGNOFF. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Reza Saputra, 2013; Influence of Time Pressure and Complexity of the company’s operations to the Premature Sign-Off. Advisors : (I) Choirul Anwar, SE, Akt., MBA, MAFIS ; (II) Marsellisa Nindito SE, Akt., M.Sc. This study aimed to: 1) determine the partial effect of time pressure against premature sign-off, 2) determine the partial effect of complexity operations against premature sign-off, 3) determine the simultaneous effect of time pressure and complexity of operations against premature sign-off. This study uses primary data obtained from responses to questionnaires given to the auditor as a respondent. This study involved 50 auditors who work on Firm located in South Jakarta area. Auditors who were respondents dominated by junior auditors and experience 1-2 years. From the data collected and then processed and analyzed using multiple regression analysis to test the hypothesis at 5% significance level. The results at the 5% significance indicate: 1) time pressure affected partially on the premature sign-off, 2) the complexity of the company's operations affected partially on premature sign-off, 3) time pressure and the complexity of operations simultaneously affect the premature sign-off. The adjusted R square (R2) is 0,343 which indicates regression model is able to explain the influence of the independent variable on the dependent variable of 34.3%. Keywords : time pressure, complexity of the company’s operations, premature sign-off

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I: Choirul Anwar, SE, Akt, MBA, MAFIS ; Pembimbing II: Marsellisa Nindito, SE, Akt, M.Sc
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) 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) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	14 Mar 2018 03:46
Last Modified:	14 Mar 2018 03:46
URI:	http://repository.fe.unj.ac.id/id/eprint/3809

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