Print ...

Contributor...

  • , Editor: Dr. Ely Suhayati Se.,M.Si.,Ak.,CA

Downnload...

Path: Top > Member > elysuhayati@yahoo.co.id

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

Journal Of Global Management, Malaysia Vol 4 No.1, July 2012
Journal from JBPTUNIKOMPP / 2017-05-22 14:16:20
By : Ely Suhayati, Perpustakaan UNIKOM (elysuhayati@yahoo.co.id)
Created : 2017-05-22, with 1 files

Keyword : Audit Fee, Audit Time Budget Pressure, Public Accountants Attitude, Public Accountant Dysfunctional Behavior, Audit Quality.
Url : http://www.globalresearch.com/

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.

Give Comment ?#(0) | Bookmark

PropertyValue
Publisher IDJBPTUNIKOMPP
OrganizationP
Contact Namedyah@unikom.ac.id
AddressJl. Dipati Ukur No.116 Lt.7
CityBandung
RegionWest Java
CountryIndonesia
Phone022-2533825 ext.112
Fax022-2533754
Administrator E-mailperpus@unikom.ac.id
CKO E-mailperpus@unikom.ac.id