Pengaruh TIME Budget Pressure, Kompleksitastugas, dan Kompetensi terhadap Kualitas Auditdengan Supervisi Audit sebagai Variabel Moderasi (Studi Empiris pada Perwakilan Bpkp Provinsi Sumatera Selatan)

This study aims to examine the effect of time budget pressure, task complexity, and competence on audit quality at BPKP Representatives of South Sumatra Province with audit supervision as a moderating variable.Data collection is done using a questionnaire. The number of samples in this study were 100 auditors and were selected based on the census method. The analysis technique used is multiple linear regression and residual test.The results showed that the time budget pressure had a negative effect on audit quality, but it did not have a significant effect on audit quality, task complexity had a significant negative effect on audit quality, while competence had a significant positive effect on audit quality. The audit supervision variable is a variable that moderates the effect of time budget pressure on audit quality, while the audit supervision variable is not a variable that moderates the effect of task complexity on audit quality, as well as the audit supervision variable is not a variable that moderates the influence of competence on audit quality.This study has several limitations that can be used as a direction for future research. Future research can be done by including variables related to auditor morality and auditor motivation

Pengaruh TIME Budget Pressure, Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Profesi sebagai Variable Moderasi

The purpose of this study was to determine the effect of time budget pressure, competence and independence of the quality of the audit with professional ethics as a moderating variable (studies on public accounting firm in Medan, Padang and Batam). Public accounting profession is responsible for raising the level of reliability of the financial statements. population of this research is the independent auditors who worked at the firm in theMedan, Padang and Batam. Sample selection of this research is done by using purposive sampling method, consisting of 20 office accountant who has been out of Medan, Padang and Batam with 100 auditors as respondents, and were recovered with complete answers obtained from 70 respondents. And processed using SPSS software version 20.0. The analytical method used is multiple regression analysis and analysis moderated system (MRA.) coefficient of determination was 74.6%, in the case of adjusted R-square. The results of this study using multiple regression test stated time budget pressure and Independence effect on audit quality, competence is not effect on audit quality. While using moderated regression analysis test no variables that affect on audit quality with professional ethics as a moderating variable

The space-time budget method in criminological research

This article reviews the Space-Time Budget method developed by Wikström and colleagues and particularly discusses its relevance for criminological research. The Space-Time Budget method is a data collection instrument aimed at recording, retrospectively, on an hour-by-hour basis, the whereabouts and activities of respondents during four days in the week before the interview. The method includes items about criminologically relevant events, such as offending and victimization. We demonstrate that the method can be very useful in criminology, because it enables the study of situational causes of crime and victimization, because it enables detailed measurement of theoretical concepts such as individual lifestyles and individual routine activities, and because it enables the study of adolescents’ whereabouts, which extends the traditional focus on residential neighborhoods. The present article provides the historical background of the method, explains how the method can be applied, presents validation results based on data from 843 secondary school students in the Netherlands and describes the methods’ strengths and weaknesses. Two case studies are summarized to illustrate the usefulness of the method in criminological research. The article concludes with some anticipated future developments and recommendations on further readings

Pengaruh TIME Budget Pressure terhadap Kualitas Audit dan Budaya Etis sebagai Variabel Mediator

The goal of this research is to test how time budget pressure affect audit quality by ethical culture and also to test how ethical culture mediate time budget pressure on audit quality. This research uses primary data collected by using questionnaire that shared for auditor in Jakarta. Seventy five samples are used in this research. Data analyzed with the quality data test, classic assumption test and hypothesis testing tools that are used in this research is multiple linear regression, path analysis. From the regression, there are some findings: (1) time budget pressure does have negative impact to the audit quality; (2) time budget pressure does have negative impact to the ethical culture; (3) The ethical culture is found to have positive impact to the audit quality. From these results can be concluded that ethical culture mediates the indirect relationship between time budget pressure on audit quality

A lower bound on the performance of dynamic curing policies for epidemics on graphs

We consider an SIS-type epidemic process that evolves on a known graph. We assume that a fixed curing budget can be allocated at each instant to the nodes of the graph, towards the objective of minimizing the expected extinction time of the epidemic. We provide a lower bound on the optimal expected extinction time as a function of the available budget, the epidemic parameters, the maximum degree, and the CutWidth of the graph. For graphs with large CutWidth (close to the largest possible), and under a budget which is sublinear in the number of nodes, our lower bound scales exponentially with the size of the graph

The Cost of Uncertainty in Curing Epidemics

Motivated by the study of controlling (curing) epidemics, we consider the spread of an SI process on a known graph, where we have a limited budget to use to transition infected nodes back to the susceptible state (i.e., to cure nodes). Recent work has demonstrated that under perfect and instantaneous information (which nodes are/are not infected), the budget required for curing a graph precisely depends on a combinatorial property called the CutWidth. We show that this assumption is in fact necessary: even a minor degradation of perfect information, e.g., a diagnostic test that is 99% accurate, drastically alters the landscape. Infections that could previously be cured in sublinear time now may require exponential time, or orderwise larger budget to cure. The crux of the issue comes down to a tension not present in the full information case: if a node is suspected (but not certain) to be infected, do we risk wasting our budget to try to cure an uninfected node, or increase our certainty by longer observation, at the risk that the infection spreads further? Our results present fundamental, algorithm-independent bounds that tradeoff budget required vs. uncertainty.Comment: 35 pages, 3 figure