ARTICLE
TITLE

Determinan Time Budged Pressure, Morale Reasoning, Skeptisisme Profesional dan Due Professional Care terhadap Audit Quality

SUMMARY

Penelitian ini bertujuan untuk membuktikan pengaruh Time Budged Pressure ,Moral Reasoning, Skeptisisme Profesional, dan Due Professional Care terhadap Audit Quality  pada auditor yang bekerja di BPK RI Perwakilan Daerah Istimewa Yogyakarta. Sampel penelitian ini berjumlah 33 auditor yang telah memiliki pengalaman dalam tugas audit minimal dua tahun. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa Time Budged Pressure dan  Skeptisisme Profesional berpengaruh positif terhadap Audit Quality. Sedangkan Moral Reasoning dan Due Professional Care tidak berpengaruh terhadap Audit Quality.

PAGES
pp. 94 - 106

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