ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH TEKANAN WAKTU, PENGALAMAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada Auditor Inspektorat Daerah Kota Palu Dan Kabupaten Sigi) |
| Nama: HARMIN HARIS |
| Tahun: 2023 |
| Abstrak ABSTRACT Harmin Haris C 301 18 265. Effect of Time Pressure, Experience and Auditor Independence on Audit Quality with Organizational Commitment as a Moderating Variable (Study on Auditors at the Regional Inspectorate of Palu City and Sigi Regency). Supervised by Muhammad Iqbal A as supervisor I and Tenripada as supervisor II. This study aims to examine and analyze the effect of time pressure, experience and auditor independence on audit quality with organizational commitment as a moderating variable in the study of the auditors of the Regional Inspectorate of Palu City and Sigi Regency. This type of research is a survey research using the technique of sampling the census method. Data was collected by distributing questionnaires to 41 auditors who work at the Regional Inspectorate of Palu City and Sigi Regency. Methods of data analysis using multiple linear regression analysis. The results showed that partially time pressure had no effect on audit quality. Experience has a positive and significant effect on audit quality. Independence has a positive and significant effect on audit quality. Organizational commitment moderates the effect of time pressure on audit quality. Organizational commitment does not moderate the effect of experience on audit quality. Organizational commitment does not moderate the effect of independence on audit quality. Keywords : time pressure, experience, independence, audit quality, organizational commitment |