Selan , Intan Megayanti (0651445) (2009) Persepsi Auditor Junior dan Senior terhadap Time Budget Pressure (Studi Kasus pada 10 KAP di Kota Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Every accounting firms require to estimate time required, with making time budget, in auditor activity. The time budget made at planning phase in process of audit. In general, time budget defined as time allocation to do steps in all audit program. Report demand that is with quality with limited time budget of course was separate pressure for auditor. The pressure named time budget pressure. Some researchs shows that time budget influences auditor in auditor performance. Liyanarachchi and McNamara ( 2006), research how perception of auditor to time budget pressure by seeing auditor level, and accounting firms size in New Zealand, and sees the difference.The Result is, firstly, there is difference of perception between upper level auditors ( manager and partner) with level under ( junior auditor and senior auditor). Second, time budget pressure felt by big firms ( Big-4) bigger than small firms ( Non Big-4). Based on the research, researcher interests to do research in seeing perception of auditor at level under, that is junior auditor and senior auditor, to time budget pressure. This research hypothesis aim to know is there any difference of perception of auditor to time budget pressure between junior auditors and senior auditor. As for population of this research is senior and junior auditor by 10 Public accountant Offices in town Bandung. Examination of hypothesis in this research done with examination Independent Sample T-Test. Result obtained there are no difference between junior auditor perceptions and senior auditor to time budget pressure. So inferential that junior auditor and senior auditor doesn't differ in in response time budget pressure either that functionally and also disfungsional.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Time budget pressure, junior auditor, senior auditor |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 16 Jun 2015 09:56 |
| Last Modified: | 16 Jun 2015 09:56 |
| URI: | http://repository.maranatha.edu/id/eprint/13187 |
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