KRISTI, ERIN (2023) PENGARUH LOVE OF MONEY, RELIGIUSITAS, DAN TIME BUDGET PRESSURE TERHADAP PERSEPSI ETIS AUDITOR. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini dilakukan untuk menguji secara empiris pengaruh sifat love of money dan religiusitas pada auditor, serta time budget pressure saat penugasan audit terhadap persepsi etis auditor. Populasi dan sampel dalam penelitian ini yaitu auditor yang bekerja di Kantor Akuntan Publik di Jakarta sebanyak 31 responden dengan pengumpulan data menggunakan metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan love of money berpengaruh positif terhadap persepsi etis auditor. Hal ini menunjukkan bahwa semakin tinggi love of money auditor, maka akan semakin memengaruhi etika auditor. Variabel religiusitas dalam penelitian ini berpengaruh positif terhadap persepsi etis auditor yang menunjukkan bahwa semakin tinggi tingkat religiusitas auditor, maka auditor semakin berperilaku etis dalam melakukan pekerjaannya. Hasil penelitian untuk variabel time budget pressure menunjukkan bahwa time budget pressure tidak berpengaruh terhadap persepsi etis auditor. Hal ini menunjukkan tekanan anggaran waktu saat perikatan audit tidak memengaruhi perilaku etis auditor dalam pekerjaannya. Meskipun auditor memiliki anggaran waktu yang terbatas, tetapi dapat melaksanakan pekerjaannya dalam perikatan audit sesuai dengan kode etik professional secara jujur dan berintegritas. Kata Kunci: Religiusitas; Love of Money; Time Budget Pressure; Persepsi Etis; Auditor. This research was an empirical test to test the influence of love of money and religiosity in auditors, as well as time budget pressure during audit assignments on auditors' ethical perceptions. In this research, the population and sample used were auditors who worked at the Public Accounting Firm in DKI Jakarta, with total of 31 respondents and data collection method used in this research was the questionnaire method. In this research, the data analysis technique used is multiple linear regression analysis via SPSS. This research provides results that love of money has positive influence on auditors' ethical perceptions which explains that the higher the auditor's love of money, the more it will influence the auditor's ethics. Religiosity in this study has a positive influence on auditors' ethical perceptions, which shows that the higher auditor's level of religiosity, the more ethical the auditor will behave in carrying out his work. The research results for the time budget pressure explain that time budget pressure has no influence on auditors' ethical perceptions. These results indicate that pressure on the time budget during an audit engagement does not affect the auditor's ethical behavior in their work. Even though auditors have a limited time budget, they can carry out their work in audit engagements in accordance with a professional code of ethics honestly and with integrity. Keywords: Religiosity; Love of Money; Time Budget Pressure; Ethical Perception; Auditor
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 15 Aug 2024 04:03 |
| Last Modified: | 15 Aug 2024 04:03 |
| URI: | http://repository.untar.ac.id/id/eprint/43865 |
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