文章基本信息

标题：The Impact of due Professional Care, Time Budget Pressure and Dysfunctional Behavior On Audit Quality
本地全文：下载
作者：Widia Astuty ; Desy Astrid Anindya ; Debbi Chyntia Ovami 等
期刊名称：Academy of Entrepreneurship Journal
印刷版ISSN：1087-9595
出版年度：2022
卷号：28
期号：1
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to test and empirically prove the impact of due professional care, time budget pressure and dysfunctional behavior on audit quality. This type of research is associative. The populations in this study were all auditors who work at the Public Accounting Firm in Medan City. Sampling was carried out randomly (simple random sampling) while determining the number of samples using the Slovin formula in order to obtain 101 auditors. The data collection technique used a questionnaire, while the data analysis technique used multiple linear regression analysis. The results of this study indicate that due professional care has a positive effect on audit quality, time budget pressure has a positive effect on audit quality, and dysfunctional behavior has a negative effect on audit quality.
关键词：Due Professional Care;Time Budget Pressure;Dysfunctional Behavior;And Audit Quality