The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period

Fia Fauzia Burhanuddin; Gagaring  Pagalung; Andi  Kusumawati

doi:10.32534/jpk.v12i3.7356

Penulis

Fia Fauzia Burhanuddin Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar ,
Gagaring Pagalung Universitas Hasanuddin
Andi Kusumawati Universitas Hasanuddin

DOI:

https://doi.org/10.32534/jpk.v12i3.7356

Kata Kunci:

Time Budget Pressure, Professionalism, Job Stress, Audit Quality, COVID-19 Pandemic

Abstrak

Tujuan penelitian ini ialah untuk mengetahui dan menganalisis pengaruh profesionalisme dan time budget pressure terhadap kualitas audit dengan work stress sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dimana data akan dikumpulkan melalui kuesioner yang disebarkan kepada auditor BPK dan BPK RI Perwakilan Provinisi Sulawesi Selatan. Dari hasil pengujian bahwa hubungan variabel profesionalisme, time budget pressure dan Stress kerja sebagai variabel moderasi berpengaruh positif dan signifikan terhadap kualitas audit yang berarti hipotesis yang diajukan diterima dan dapat dikatakan bahwa dalam pengimplementasian profesionalisme dan time budget pressure terhadap kualitas audit dengan stress kerja diatas memiliki sumbangsi yang besar. Time Budget Pressure berpengaruh negatif terhadap kualitas audit. Profesionalisme berpengaruh positif terhadap kualitas audit. Stress kerja memoderasi profesionalisme terhadap kualitas audit. Perbedaan penelitian ini dengan penelitian sebelumnya yakni menambahkan variabel moderasi stress kerja

Unduhan

Data unduhan tidak tersedia.

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