scholarly journals Dampak Time Pressure, Audit Switching, Audit Tenure dan Religiusity Terhadap Kualitas Audit

2021 ◽  
Vol 6 (1) ◽  
pp. 15-24
Author(s):  
Dian Oktaviana Dan Supriyati
Keyword(s):  
Time Pressure ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, rotasi audit, audit tenur dan religiusitas terhadap kualitas audit pada Kantor Akuntan Publik di Surabaya. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di wilayah Surabaya yang sesuai dengan direktori yang diterbitkan oleh IAPI 2019. Variabel independen yang digunakan dalam penelitian ini adalah tekanan waktu, rotasi audit, audit tenur, dan religiusitas. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode untuk mendapatkan sampel penelitian dengan mengumpulkan data primer. Data diperoleh dengan menggunakan kuesioner yang disebarkan langsung ke Kantor Akuntan Publik di wilayah Surabaya, berjumlah 85 dan diperoleh 62 kuesioner yang dapat diproses. Teknik analisis data yang digunakan adalah SPSS versi 26. Analisis menunjukkan bahwa audit tenur dan religiusitas berpengaruh terhadap kualitas audit. Sementara tekanan waktu dan rotasi audit tidak berpengaruh terhadap kualitas audit

scholarly journals STRATEGI STORE ENVIRONMENT DAN TIME PRESSURE PADA PEMBELIAN IMPULSIF MELALUI EMOTIONAL STATE

2015 ◽  
Vol 5 (2) ◽  
Author(s):  
Enrique Made Reidia Gana Purwa ◽  
Ni Nyoman Kerti Yasa
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Time Pressure ◽  
Emotional State ◽  
Positive Influence ◽  
Equation Model ◽  
Purposive Sampling ◽  
Impulse Purchases ◽  
Store Environment ◽  
Significant Positive Influence

<p>Tujuan dari penelitian ini adalah menganalisis dan menjelaskan pengaruh dari store environment dan time pressure terhadap pembelian impulsif yang dimediasi emotional state. Populasi dalam penelitian ini adalah pengunjung Tiara Dewata Super Market. Metode penentuan sampel yang digunakan adalah purposive sampling, sebanyak 130 responden. Teknik analisa yang digunakan adalah Structural Equation Model (SEM) dan uji sobel. Hasil penelitian menunjukkan bahwa store environment dan time pressure berpengaruh positif dan signifikan terhadap emotional state dan pembelian impulsif; emotional state berpengaruh positif dan signifikan terhadap pembelian impulsif; dan emotional state signifikan dalam memediasi pengaruh store environment dan time pressure terhadap pembelian impulsif. Dengan penelitian ini, diharapkan berguna bagi pihak manajemen Tiara Dewata Super Market untuk membantu dalam meningkatkan jumlah kunjungan dan peningkatan pembelian dengan pengoptimalan dari lingkungan toko.</p><p> </p><p>The objective of the study was to analyze and explain the influence of store environment and time pressure toward impulsive purchases mediated by emotional state. The population of this study was the visitors Tiara Dewata Super Market. The sampling method used was purposive sampling, with 130 respondents. The data were analyzed by Structural Equation Model (SEM) and the Sobel test. The results of the study showed that the store environment and time pressure gave significant positive influence toward emotional state and impulsive purchases; emotional state was positive had significant influence on impulsive purchases; emotional state was significant to mediate the influence of store environment and time pressure toward impulse purchases. Thus with this study, it is expected for the management of Tiara Dewata Super Market to increase the visits and purchases by optimalizing the store environment.</p>

scholarly journals PERAN TEAMWORK DAN TIME PRESSURE TERHADAP KINERJA DENGAN AFFECTIVE COMMITMENT SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 12 (3) ◽  
pp. 191
Author(s):  
Candra Auromiqo ◽  
Indarto Indarto ◽  
Djoko Santoso
Keyword(s):  
Affective Commitment ◽  
Time Pressure ◽  
Hypothesis Test ◽  
Test Reliability ◽  
Purposive Sampling ◽  
Central Java ◽  
Inner Model ◽  
Pressure Variable ◽  
Representative Office ◽  
The Relationship

<p>Tujuan penelitian untuk mengetahui pengaruh teamwork dan time pressure terhadap affective commitment yang berdampak pada kinerja auditor BPK Perwakilan Provinsi Jawa Tengah. Variabel yang digunakan adalah teamwork dan time pressure sebagai variabel independen, kinerja sebagai variabel dependen serta affective commitment sebagai variabel intervening. Sampel yang digunakan adalah auditor BPK Perwakilan Provinsi Jawa Tengah yang berjumlah 100 responden, pengambilan sampel menggunakan purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner (angket). Pengolahan data menggunakan PLS. Analisis yang digunakan meliputi outer model, uji validitas, uji reliabilitas, inner model, dan uji hipotesis. Berdasarkan hasil analisis dapat diketahui bahwa teamwork dan time pressure berpengaruh terhadap affective commitment, time pressure berpengaruh terhadap kinerja tetapi teamwork tidak berpengaruh terhadap kinerja, dan affective commitment bukan sebagai variabel intervening hubungan antara variabel teamwork dan time pressure terhadap kinerja auditor BPK Perwakilan Provinsi Jawa Tengah.</p><p>The aim of the study was to determine the effect of teamwork and time pressure on affective commitment which had an impact on the performance of the auditors in BPK Representative Office of Central Java. Variables used are teamwork and time pressure as independent variables, performance as dependent variable and affective commitment as intervening variables. The sample used was the auditor in BPK Representative Office of Central Java, amounting to 100 respondents, sampling using purposive sampling. Data collection method used is questionnaire. The analysis used includes outer model, validity test, reliability test, inner model, and hypothesis test. Based on the results of the analysis it can be seen that teamwork and time pressure have an influence on affective commitment, time pressure have an influence on performance but teamwork has no effect on their performance, and affective commitment is not an intervening variable of the relationship between teamwork and time pressure variable on the performance of the BPK Representative Office of Central Java Auditors.</p>

scholarly journals THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 153-160
Author(s):  
KAREL TJAHJADI ◽  
FINKA PUTRIANA CAHYADI
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Role Ambiguity ◽  
Time Pressure ◽  
Employee Performance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Test Tool

This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.

scholarly journals DETERMINAN FAKTOR YANG BERPENGARUH ATAS KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

ProBank ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 266-278
Author(s):  
Ade Trisyanto
Keyword(s):  
Time Pressure ◽  
Purposive Sampling

Informasi keuangan yang sifatnya kuantitatif bagi pihak internal maupun eksternal dirangkum dalam output yang harus relevan serta dapat diandalkan. Auditor dalam melaksanakan tugas pemeriksaannya harus berpedoman pada standar audit yang telah ditetapkan oleh Institut Akuntan Publik Indonesia (IAPI), hal ini bertujuan untuk meningkatkan kualitas audit. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris determinan faktor yang berpengaruh atas kualitas audit pada Kantor Akuntan Publik (KAP) yang terdiri dari etika auditor, kompetensi, fee audit serta time pressure budget. Jenis penelitian ini merupakan eksplanatori dengan pendekatan analisis kuantitatif. Teknik sampling menggunakan purposive sampling yang mensyaratkan bahwa responden adalah auditor eksternal yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta dengan sampel akhir sebanyak 63 orang. Hasil penelitian yaitu: (1) Etika auditor dan fee audit berpengaruh positif secara signifikan atas kualitas audit (2) Kompetensi berpengaruh negatif secara signifikan atas kualitas audit (3) Time pressure budget tidak berpengaruh signifikan terhadap kualitas audit.

scholarly journals Efektivitas Voucher dan Tekanan Waktu terhadap Kepuasan dan Niat Membeli Kembali

2018 ◽  
Vol 1 (1) ◽  
pp. 47-63
Author(s):  
Adhieka Octavian Nur Zamman ◽  
Haryanto Haryanto
Keyword(s):  
Time Pressure ◽  
Sampling Technique ◽  
Sales Promotion ◽  
Future Research ◽  
Retail Stores ◽  
Testing Instrument ◽  
Purposive Sampling ◽  
Instrument Testing ◽  
Clothing Store ◽  
Buy Back

This study aims to examine the effect of sales promotion and time pressure on satisfaction and buy-back intention. Specifically this study limits the study on the consumer clothing store Padika Store.Data store in the study obtained through questionnaires distributed to respondents. The number of samples in this study is 120. Sampling technique used is purposive sampling. Instrument testing instrument and hypothesis used is SmartPLS 3.The result of research indicate that sales promotion and time pressure have influence to satisfaction and intention to buy back. This study has the limitation of observational objects that focus solely on consumers of clothing retail stores Padika Store so generalization of study may be limited. Future research is expected to establish different and wider observational objects.

scholarly journals Premature Sign-Off of Audit Procedure

2020 ◽  
Vol 4 (2) ◽  
pp. 69
Author(s):  
Maryam Hafidhatul Izzah ◽  
Nujmatul Laily
Keyword(s):  
Time Pressure ◽  
Positive Influence ◽  
High Time ◽  
Professional Commitment ◽  
Purposive Sampling ◽  
Independent Auditors ◽  
Public Accountant

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

scholarly journals TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT DAN KUALITAS AUDIT

2020 ◽  
Vol 17 (2) ◽  
pp. 65
Author(s):  
Ismail Badollahi ◽  
Andi Arman ◽  
Abd Salam ◽  
Linda Arisanti Razak
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Time Budget Pressure

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit

Deciding the Adequacy of a Set of Tests for an Specific Assessment Situation. Decision-making Strategies

1996 ◽  
Vol 12 (1) ◽  
pp. 14-22
Author(s):  
R. Esteve ◽  
A. Godoy
Keyword(s):  
Decision Making ◽  
Time Pressure ◽  
Response Mode ◽  
Information Load ◽  
Variable Pattern ◽  
Mode Effects ◽  
Moderator Effects ◽  
Specific Assessment ◽  
Information Board ◽  
Decision Importance

The aim of the present paper was to test the effects of response mode (choice vs. judgment) on decision-making strategies when subjects were faced with the task of deciding the adequacy of a set of tests for a specific assessment situation. Compared with choice, judgment was predicted to lead to more information sought, more time spent on the task, a less variable pattern of search, and a greater amount of interdimensional search. Three variables hypothesized as potential moderators of the response mode effects are also studied: time pressure, information load and decision importance. Using an information board, 300 subjects made decisions (choices and judgments) on tests for a concrete assessment situation, under high or low time pressure, high or low information load, and high or low decision importance. Response mode produced strong effects on all measures of decision behavior except for pattern of search. Moderator effects occurred for time pressure and information load.

Speeded Paper-Pencil Sustained Attention and Mental Speed Tests

2008 ◽  
Vol 29 (4) ◽  
pp. 205-216 ◽  
Author(s):  
Stefan Krumm ◽  
Lothar Schmidt-Atzert ◽  
Kurt Michalczyk ◽  
Vanessa Danthiir
Keyword(s):  
Sustained Attention ◽  
Time Pressure ◽  
Factor Model ◽  
Higher Order ◽  
Future Research ◽  
Perceptual Speed ◽  
Speed Factor ◽  
Close Relationship ◽  
Task Processing ◽  
Order Factor

Mental speed (MS) and sustained attention (SA) are theoretically distinct constructs. However, tests of MS are very similar to SA tests that use time pressure as an impeding condition. The performance in such tasks largely relies on the participants’ speed of task processing (i.e., how quickly and correctly one can perform the simple cognitive tasks). The present study examined whether SA and MS are empirically the same or different constructs. To this end, 24 paper-pencil and computerized tests were administered to 199 students. SA turned out to be highly related to MS task classes: substitution and perceptual speed. Furthermore, SA showed a very close relationship with the paper-pencil MS factor. The correlation between SA and computerized speed was considerably lower but still high. In a higher-order general speed factor model, SA had the highest loading on the higher-order factor; the higher-order factor explained 88% of SA variance. It is argued that SA (as operationalized with tests using time pressure as an impeding condition) and MS cannot be differentiated, at the level of broad constructs. Implications for neuropsychological assessment and future research are discussed.

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