PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH
PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH
Abstract
Abstract
The purpose of this study was to examine the attitude of skepticism, time pressure and independence jointly (simultaneously) and partially affecting audit quality at the Aceh Inspectorate Office. The data method will collect each variable as a value from each respondent and can be calculated through the Statistical Product and Service Solutions (SPSS) program version 22.0. The data analysis method uses statistical calculations and the SPSS program to test the predetermined hypothesis whether it can be accepted or rejected. In this study, statistical calculations used the Multiple Linear Regression Analysis Model. The research method used is quantitative with data collection techniques in the form of a questionnaire. The results of the study show that simultaneously the variables of skepticism, time pressure and independence have an influence on the quality of the audit results at the Aceh Inspectorate Office. Partially or individually (t test) skepticism (2.128 <1.681) had a low effect on audit quality at the Aceh Inspectorate Office, time pressure (5,542 <1,681) had a moderate effect on audit quality at the Aceh Inspectorate Office, independence (2.099 <1.681) has a low impact on audit quality at the Aceh Inspectorate Office.
Keywords: Skeptics, Time Pressure and Audit Quality Independence
Abstrak
Tujuan penelitian ini adalah untuk menguji sikap skeptisme, tekanan waktu dan independensi secara bersama-sama (simultan) dan parsial berpengaruh terhadap kualitas audit pada kantor inspektorat aceh. Metode data akan dihimpun setiap variabel sebagai suatu nilai dari setiap responden dan dapat dihitung melalui program Statistical Product and Service Solutions (SPSS) versi 22.0. Metode analisa data menggunakan perhitungan statistik dan program SPSS untuk menguji hipotesis yang telah ditetapkan apakah dapat diterima atau ditolak. Dalam penelitian ini perhitungan statistik menggunakan Model Analisis Regresi Linier Berganda. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data berupa kuisioner. Hasil penelitian menyebutkan secara simultan variabel sikap skeptisme, tekanan waktu dan independensi mempunyai pengaruh terhadap kualitas hasil audit pada Kantor Inspektorat Aceh. Secara parsial atau individual (Uji t) sikap skeptisme (2.128 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh, tekanan waktu (5.542 < 1.681) berpengaruh secara sedang terhadap kualitas audit pada Kantor Inspektorat Aceh, independensi (2.099 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh.
Kata Kunci : Sikap Skeptisme, Tekanan Waktu Dan Independensi Kualitas Audit
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