[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-43086-id":3,"doc-seo-43086-113":31,"detail-sidebar-cat-0-id-113":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},43086,5909877438554,"Maeve","https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272",54,"Penelitian & Laporan","Kualitas Audit Badan Pengawas Daerah","Kajian ini membahas kualitas audit pada Badan Pengawas Daerah (Bawasda) dengan fokus pada pengaruh audit time budget. Penulisan mengangkat keprihatinan terhadap perilaku kinerja auditor yang muncul dalam proses audit, terutama ketika merespons prosedur pengendalian yang ada. Time budget pressure dijelaskan sebagai akibat perencanaan anggaran atau estimasi waktu yang tidak realistis serta partisipasi dalam proses audit, yang dapat menurunkan kualitas, meningkatkan stres, dan mempengaruhi perhatian auditor pada aspek kualitatif indikasi salah saji serta efektivitas audit.","KUALITAS AUDIT BADAN PENGAWAS DAERAH  \nRio Monoarfa  \nGorontalo, 2018  \nIP.047.08.2018  \nKUALITAS AUDIT  \nBADAN PENGAWAS DAERAH  \nRio Monoarfa  \nPertama kali diterbitkan oleh Ideas Publishing, Agustus 2018  \nAlamat: Jalan Pangeran Hidayat No. 110 Kota Gorontalo  \nSurel: [infoideaspublishing@gmail.com](infoideaspublishing@gmail.com)  \n[Anggota Ikapi](Anggota Ikapi), [No. 0001/ikapi/gtlo/II/17](No. 0001/ikapi/gtlo/II/17)  \nISBN : 978-602-5878-20-6  \nPenyunting: Mira mirnawati  \nPenata Letak: Yulin Kamumu  \nSampul: Wisnu Wijanarko  \nHak cipta dilindungi oleh undang-undang  \ndilarang mengutip atau memperbanyak sebagian  \natau seluruh isi buku ini tanpa izin tertulis dari penerbit  \nDAFTAR ISI  \nDaftar isi.............................................................................iii  \nPrakata ................................................................................v  \nBAB 1  \nSistem Audit di Badan Pengawas Daerah...................1  \nBAB II  \nUrgensi Reformasi Time Budget Pressure untuk Menghindari Perilaku Disfungsional Auditor di Badan Pengawas Daerah ............................................5  \nBAB III  \nTime Budget Pressure ......................................................11  \nBAB IV  \nPerilaku Disfungsional (Dysfunctional Behavior) .....21  \nA. Konsep Dasar Perilaku Disfungsional................21  \nB. Fokus Dimensi Perilaku Disfunsional................27  \nC. Penyebab Terjadinya Perilaku.............................39  \nD. Upaya Meminimalisasi Perilaku Disfungsionalpada Proses Audit ................................................33  \nBAB V  \nKualitas Audit ..................................................................47  \nBAB VI  \nKajian-Kajian Ilmiah tentang Time Budget Pressure 59  \nA. Time Budget Pressure and Filtering of Time Practice in Internal Audit oleh Ali N Azad Tahun 1994 .............................................................60  \nB. Auditor time budget pressure: consequences and antecedents David T.Otley and Bernard J. Pierce Tahun 1996 ...............................62  \nC. The Operation of Control Systems in Large Audit Firms oleh (Otley et al., 1996a) ........63  \nD. The Effect of Time Pressure on Auditor Attention to Qualitatif Aspects of Misstatemens Indicative of Potensial Fraudulent Final ................65  \nE. The Effect of Time Budget Pressure and  \nRisk of Error on Auditor Performance  \nPaul Coram, Juliana Ng and David Woodliff,(2001) .....................................................66  \nF. Auditors’ perception of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing  \nCountry Teerooven Soobaroyen And Chelven Chengabroyan,(2005) .................67  \nBAB VII Sebuah Penelitian tentang Kualitas Audit di Bawasda Provinsi Gorontalo.....................................69  \nA. Bawasda Provinsi Gorontalo ..............................69  \nB. Detail Penelitian.....................................................73  \nC. Hasil Penelitian ......................................................77  \nDaftar Pustaka...................................................................79  \nPrakata  \nKeprihatinan pada perkembangan perilaku kinerja auditor menjadi cikal bakal munculnya ide/gagasan untuk mencari tahu permasalahan yang terjadi di lapangan. Secara ilmiah, mengidentifikasi secara valid permasalahanyang terjadi tentu membutuhkan pencarian secara ilmiahjuga sehingga hasilnya dapat dijadikan rujukan danterutama bermanfaat bagi masyarakat. Oleh karena itu tercetuslah ide penelitian yang menggali permasalahanyang fokus pada perilaku kinerja auditor pada prosesaudit.  \nPenelitian diharapkan akan memberikan manfaatkhususnya pada para auditor dan umumnya masyarakatsecara keseluruhan. Namun, hasil penelitian dengan bahasa ilmiah yang rumit tentu oleh sebagian auditor dan masyarakat umum tidak dipahami. Oleh karena itu, laporan hasil penelitian perlu dikemas ulang dengan bahasa yang lebih ringan dan mudah dipahami oleh pembaca. Oleh ka","cbCair5qnBPCEw0O","https://ap.wps.com/l/cbCair5qnBPCEw0O","pdf",1020358,8,1,91,"Indonesian","id",113,"# Prakata\n# Sistem Audit di Badan Pengawas Daerah\n# Urgensi Reformasi Time Budget Pressure untuk Menghindari Perilaku Disfungsional Auditor di Badan Pengawas Daerah\n# Time Budget Pressure\n# Perilaku Disfungsional (Dysfunctional Behavior)\n# Kualitas Audit\n# Kajian-Kajian Ilmiah tentang Time Budget Pressure\n# Sebuah Penelitian tentang Kualitas Audit di Bawasda Provinsi Gorontalo\n# Daftar Pustaka","[{\"question\":\"Apa yang menjadi fokus utama buku ini terkait kualitas audit di Bawasda?\",\"answer\":\"Buku menyoroti kualitas audit di Badan Pengawas Daerah, terutama pengaruh audit time budget terhadap perilaku auditor selama proses audit.\"},{\"question\":\"Mengapa time budget pressure dapat muncul dalam proses audit?\",\"answer\":\"Time budget pressure muncul karena faktor seperti tidak realistisnya perencanaan anggaran atau estimasi waktu program audit serta partisipasi dalam proses audit.\"},{\"question\":\"Bagaimana time budget pressure mempengaruhi kualitas dan perilaku auditor?\",\"answer\":\"Time budget pressure dapat menurunkan kualitas audit, meningkatkan tingkat stres, memengaruhi sikap, niat, dan perilaku auditor, serta mengurangi perhatian pada aspek kualitatif indikasi salah saji yang mengarah pada potensi kecurangan.\"}]","Kualitas Audit Badan Pengawas Daerah | 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yang menjadi fokus utama buku ini terkait kualitas audit di Bawasda?","Question",{"text":77,"@type":78},"Buku menyoroti kualitas audit di Badan Pengawas Daerah, terutama pengaruh audit time budget terhadap perilaku auditor selama proses audit.","Answer",{"name":80,"@type":75,"acceptedAnswer":81},"Mengapa time budget pressure dapat muncul dalam proses audit?",{"text":82,"@type":78},"Time budget pressure muncul karena faktor seperti tidak realistisnya perencanaan anggaran atau estimasi waktu program audit serta partisipasi dalam proses audit.",{"name":84,"@type":75,"acceptedAnswer":85},"Bagaimana time budget pressure mempengaruhi kualitas dan perilaku auditor?",{"text":86,"@type":78},"Time budget pressure dapat menurunkan kualitas audit, meningkatkan tingkat stres, memengaruhi sikap, niat, dan perilaku auditor, serta mengurangi perhatian pada aspek kualitatif indikasi salah saji yang mengarah pada potensi kecurangan.","https://schema.org",{"og:url":53,"og:type":89,"og:title":13,"og:site_name":60,"og:description":14},"article",{"robots":91,"canonical":53},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":94},[95,100,104,108,112,116,118,122,126,130,134],{"id":96,"doc_module":4,"doc_module_name":47,"category_name":97,"show_sort_weight":98,"slug":99},55,"Agama & Spiritualitas",60,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":47,"category_name":102,"show_sort_weight":98,"slug":103},48,"Cerita & Novel","story-novel",{"id":105,"doc_module":4,"doc_module_name":47,"category_name":106,"show_sort_weight":98,"slug":107},56,"Gaya Hidup","lifestyle",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":98,"slug":111},51,"Komik","comic",{"id":113,"doc_module":4,"doc_module_name":47,"category_name":114,"show_sort_weight":98,"slug":115},53,"Layanan 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