The Influence of Audit Fee, Audit Time Budget Pressure And Public Accountant Attitude on The Public Accountant Dysfunctional Bahavior and It��s Implication on Audit Quality

Suhayati, Ely (2017) The Influence of Audit Fee, Audit Time Budget Pressure And Public Accountant Attitude on The Public Accountant Dysfunctional Bahavior and It��s Implication on Audit Quality.

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Abstract

The fierce competition among public accounting firm encourages competitive biddings which lead ��fee war�� that effect the audit fee. It consequently brings implications to the audit time budget pressure that will cause public accountants dysfunctional behavior and attitude in performing the public accountant duties which results in poor audit quality. Objects of study is the audit fee, audit time budget pressure, public accountans attitude, public accountans dysfunctional, and audit quality. The research methods used on this case is descriptive ��verificative methods. Research type is applied reseach. The data were obtained through survey techniques by distributing questionnaires to 167 public accounting firms small scale in Java and examined by structural equation model. The result showed that there were a significant effect of the audit fees, audit time budget pressure to public accountans attitude. The audit time budget pressure and public accountans attitude also had significant effects on public accountant dysfunctional behavior and it��s can implicate the increase of audit quality.

Item Type: Article
Uncontrolled Keywords: Audit Fee, Audit Time Budget Pressure, Public Accountants Attitude, Public Accountant Dysfunctional Behavior, Audit Quality.
Subjects: Member > elysuhayati@yahoo.co.id
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Date Deposited: 06 Jun 2017 02:58
Last Modified: 06 Jun 2017 02:58
URI: https://repository.unikom.ac.id/id/eprint/52002

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