1. Pengaruh Pen Gala Man Time Budget Pressure Dan Etika Auditor Terhadap Kualitas

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boeyu on eom{sob !bi{hj jimkhbl, khm jsih{l~l{hu !Utie{os i{-hb" 3443,- Cicishth timibl{l {ibha fimeoch

fimggymhjhm ~hslhcib boeyu on eomsob uichghl tsiklj{os khbhf fimim{yjhm tislbhjy uiuioshmg- Ahulb

timibl{lhm [uyl khm Gybb !8<<>, khbhf [si~lmo !8<1>, fifcisljhm cyj{l chawh boeyu on eom{sob

khth{ fiftimghsyal jifhftyhm hykl{os khbhf fimobhj {ijhmhm jblim ym{yj fibhjyjhm {lmkhjhm

{lkhj i{lu h{hy {lkhj- Timkhth{ fisijh `ygh klkyjymg obia tism|h{hhm [si~lmo !8<1>, |hmg

fim|icy{jhm chawh ~hslhcib tisuomhbl{hu uitis{l boeyu on eom{sob khth{ fiftimghsyal tislbhjylmkl~lky ym{yj fibhjyjhm {lmkhjhm |hmg i{lu h{hy {lkhj-

Fyhwhmha !3444, fibhjyjhm timgy`lhm tishm boeyu on eom{sob" jofl{fim tsoniul khm

jiuhkhshm i{lu {isahkht tislbhjy hykl{os khbhf ul{yhul jomnlj hykl{- Ahulb timibl{lhmm|h fim|h{hjhm

chawh lm{ishjul hm{hsh boeyu on eom{sob kimghm jiuhkhshm i{lu fiftimghsyal tislbhjy hykl{os khbhf

ul{yhul jomnblj- Thkh {lmgjh{hm jiuhkhshm i{lu |hmg simkha {iskhth{ jieimkisymghm hykl{os hjhm

fimislfh tisflm{hhm jblim" uialmggh khth{ kljh{hjhm khbhf jomklul lml hykl{os jyshmg lmkitimkim-



Uichbljm|h thkh {lmgjh{hm jiuhkhshm i{lu |hmg {lmggl hkh jieimkisymghm hykl{os fimobhj tisflm{hhm

jblim" kimghm jh{h bhlm hykl{os fim`hkl lmkitimkim- Thkh jomklul uitis{l lml {im{ym|h hykl{os hjhm

fifcisljhm timkhth{ hykl{ kimghm oc`ij{ln uialmggh jyhbl{hu hykl{ khth{ kltis{hahmjhm-

Uahyc i{-hb !8<<5, fim|h{hjhm chawh hykl{os |hmg jyshmg fim`hgh h{hy fiftis{hahmjhm

i{ljh tsoniul hjhm eimkisymg jyshmg ujit{lu khbhf tijis`hhm hykl{ uialmggh hjhm fiftimghsyal

jyhbl{hu hykl{- Chsmi{{ i{-hb !8<<; khm 8<<<, khm Nlmighm !8<<;, khbhf Waih{bi| khm Nlmkbi| !3449,

fim|h{hjhm chawh ui{lht oslim{hul i{ljh lmkl~lky" tis{hfh&{hfh kl{im{yjhm obia jicy{yahmm|h-

Jicy{yahm {isuicy{ cislm{ishjul kimghm timghbhfhm tslchkl khm ulu{if mlbhl lmkl~lky |hmg hjhm

fimim{yjhm ahshthm h{hy {y`yhm khbhf ui{lht tislbhjym|h uialmggh thkh hjalsm|h lmkl~lky {isuicy{

fimim{yjhm Ciskhuhsjhm ththshm kl h{hu khth{ klhfclb jiulftybhm chawh timghbhfhm cisaycymghm

kimghm i{ljh-

Jlkwibb i{-hb !8<17, khbhf [si~lmo !8<1>, fibhjyjhm timibl{lhm {im{hmg tislbhjy khbhf

fimgahkhtl ul{yhul klbifh i{ljh" ahulb timibl{lhmm|h hkhbha chawh fhmh`is kimghm timghbhfhm jis`h

|hmg bicla bhfh fiftym|hl aycymghm |hmg toul{ln kimghm timghfclbhm jity{yuhm i{lu- Ciskhuhsjhm

fokib khsl [si~lmo !8<1>," nhj{os |hmg khth{ kltis{lfchmgjhm khbhf timghfclbhm jity{yuhm i{lu

hykl{os ji{ljh fimgahkhtl klbifh i{ljh hkhbha nhj{os lmkl~lkyhb |hl{y timghbhfhm" jofl{fim

tsoniulomhb uis{h oslim{hul i{ljh hykl{os khm nhj{os ul{yhulomhb |hl{y mlbhl i{ljh osghmluhul- Fimysy{

[si~lmo !8<1>, ji{ljh uiuioshmg klahkhtjhm thkh uicyha klbifh i{ljh" fhjh lmkl~lky {isuicy{ hjhm

fiftis{lfchmgjhmm|h uiehsh jogml{ln khbhf cimhjm|h- Ahb lml khth{ klthahfl chawh nhj{os

jifhftyhm tifiehahm fhuhbha |hmg cisaycymghm kimghm klbifh i{ljh {isuicy{ fimghfclb tishmhm

tim{lmg ym{yj fimghfclb jity{yuhm |hmg shulomhb {isahkht klbifh i{ljh {isuicy{- Tifcim{yjhm

tifhahfhm {im{hmg foshb luuyi {isuicy{ hjhm {isghm{ymg jithkh nhj{os lmkl~lkyhb !timghbhfhm"

oslim{hul i{ljh khm jofl{fim jithkh tsoniul, khm nhj{os ul{yhulomhb !mlbhl i{ljh osghmluhul,-

Fi{oki Timibl{lhm

Totybhul |hmg kltlbla khbhf timibl{lhm lml hkhbha hykl{os |hmg {iskhth{ khbhf JHT |hmg

{iskhth{ kl @hwh [imgha- Tiflblahm uhftib timibl{lhm khbhf timibl{lhm lml fimggymhjhm fi{oki

tystoul~i uhftblmg- Jsl{islh |hmg klgymhjhm ym{yj fiflbla uhftib timibl{lhm |hmg kl`hkljhm

siutomkim hkhbha hykl{os |hmg cistimghbhfhm kimghm tis{lfchmghm uichghl cisljy{0 !h, tiflblahm

siutomkim hykl{os |hmg cistimghbhfhm kl{y`yjhm ym{yj fimgalmkhsl clhu hm{hsh `hwhchm hykl{os |hmg

cistimghbhfhm khm |hmg jyshmg cistimghbhfhm- !c, tiflblahm hykl{os |hmg cistimghbhfhm khbhf

timibl{lhm lml hjhm fifcisljhm `hwhchm |hmg klcisljhm ciskhuhsjhm jomklul m|h{h |hmg klahkhtl khm

klbhjyjhm hykl{os kl bhthmghm- Kh{h tslfis kljyftybjhm fibhbyl jyiulomis |hmg klchgljhm jithkh

siutomkim kimghm fimkh{hmgl JHT {ifth{ siutomkim cijis`h

Timibl{lhm lml fimggymhjhm uh{y ~hslhcib {isljh{ !kitimkim, |hl{y jyhbl{hu hykl{" {lgh ~hslhcib

cichu !lmkitimkim, |hl{y timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os- Lmkljh{os |hmg



klgymhjhm ym{yj fimgyjys timghbhfhm hkhbha uichghl cisljy{ 0 !h, bhfh fibhjyjhm hykl{" !c, `yfbha

jblim |hmg uykha klhykl{" !e, `imlu tisyuhahhm |hmg tismha kl hykl{- Lmkljh{os |hmg klgymhjhm ym{yj

fimgyjys {lfi cykgi{ tsiuuysi hkhbha uichghl cisljy{0 !h, jiji{h{hm hmgghshm" khm !c, ji{isehthlhm

hmgghshm-

^hslhcib i{ljh hykl{os hjhm kltsojuljhm khbhf kyh klfimul |hjml0 !h, boeyu on eom{sob lm{ismhb

khm !c, jiuhkhshm i{lu- I{ljh hykl{os |hmg klyjys khbhf i{ljh hykl{os lml klch{hul thkh mlbhl i{lu |hmg

klflbljl hykl{os- Hkhtym ym{yj fimgyjys jyhbl{hu hykl{ thkh hykl{os khbhf timibl{lhm lml klgymhjhm

lmkljh{os jyhbl{hu hykl{ |hmg kljifchmgjhm khm kljifyjhjhm obia0 Woo{im !3445," Caim i{-hb

!8<<7," Kynn !344;," |hl{y uichghl cisljy{0 !h, ki{ijul uhbha uh`l" !c, fibhtosjhm uhbha uh`l" !e,

jofl{fim |hmg jyh{ {isahkht `huh hykl{ |hmg klcisljhm jithkh jblim" !k, tslmult jiah{l&ah{lhm" !i,

si~liw khm timgimkhblhm obia uytis~luos" !n, tisah{lhm |hmg klcisljhm obia fhmh`is khm th{mis-

Timgy`lhm ~hblkl{hu |hmg klgymhjhm khbhf timibl{lhm lml hkhbha ~hblkl{hu jomu{shj !eomu{sye{

~hblkl{|, khm {ijmlj |hmg klgymhjhm hkhbha kimghm Tihsuom Tsokye{ Fofim{- [ijmlj y`l siblhclbl{hu

|hmg klgymhjhm hkhbha siblhclbl{hu jomulu{imul lm{ismhb- Ym{yj fimgyjys jomulu{imul lm{ismhb

klgymhjhm timgy`lhm kimghm {ijmlj Esomchea“u Hbtah- Ym{yj fifhu{ljhm hthjha hkh timghsya

timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os {isahkht jyhbl{hu hykl{ fhjh timgy`lhm klbhjyjhm

kimghm y`l hmhblulu `hbys ! th{a hmhb|ulu,- Alto{iulu |hmg klh`yjhm khbhf timibl{lhm lml hkhbha0

A8 0 Timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os cistimghsya uiehsh ulfyb{hm {isahkht

jyhbl{hu hykl{-

A3 0 Timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os cistimghsya uiehsh thsulhb {isahkhtjyhbl{hu hykl{-

Ahulb khm Tifchahuhm

Ahulb timgy`lhm ~hblkl{hu kh{h fimym`yjjhm chawh uifyh !imhf, l{if tis{hm|hhm ym{yj ~hslhcib timghbhfhm ~hblk- Uifyh !ifth{, l{if tis{hm|hhm ym{yj fimgyjys {lfi cykgi{ tsiuuysi

~hblk- Uikhmgjhm ym{yj ~hslhcib i{ljh hykl{os {iskhth{ uh{y l{if tis{hm|hhm ym{yj klfimul boeyu on

eom{sob |hmg {lkhj ~hblk uialmggh kl jibyhsjhm khsl kh{h |hmg klgymhjhm- Ahulb timgy`lhm ~hblkl{hu

ym{yj ~hslhcib jyhblh{hu hykl{ fimym`yjjhm uifyh tis{hm|hhm ~hblk- Ahulb timgy`lhm siblhclbl{hu

fimym`yjjhm chawh uifyh ~hslhcib |hmg klgymhjhm siblhcib-

Ciskhuhsjhm ahulb oy{ty{ sigsiul kltisobia aycymghm toul{ln |hmg jyh{ hm{hsh timghbhfhm

kimghm jyhbl{hu hykl{ uiciuhs 4">>;- Aycymghm toul{ln |hmg uikhmg hm{hsh i{ljh hykl{os kimghm

jyhbl{hu hykl{ uiciuhs 4"975" aycymghm toul{ln |hmg uikhmg hm{hsh timghbhfhm kimghm i{ljh hykl{os

uiciuhs 4";79- Aycymghm migh{ln |hmg uikhmg hm{hsh {lfi cykgi{ tsiuuysi kimghm jyhbl{hu hykl{

uiciuhs &4";95-

Ahulb tisal{ymghm fimym`yjjhm joinlulim `hbys timghbhfhm {isahkht jyhbl{hu hykl{ uiciuhs

4";19" joinlulim `hbys {lfi cykgi{ tsiuuysi {isahkht jyhbl{hu hykl{ uiciuhs &4"31>" khm joinlulim `hbys

i{ljh hykl{os {isahkht jyhbl{hu hykl{ uiciuhs 4"3>8- Joinlulim `hbys h{hy ciuhsm|h timghsya fhulmg&

fhulmg ~hslhcib timghbhfhm khm i{ljh hykl{os {isahkht jyhbl{hu hykl{ fimym`yjjhm timghsya toul{ln"



|hmg khth{ kllm{istsi{huljhm chawh jimhljhm timghbhfhm khm i{ljh hykl{os hjhm fimlmgjh{jhm

jyhbl{hu hykl{- Joinlulim `hbys {lfi cykgi{ tsiuuysi {isahkht jyhbl{hu hykl{ fimym`yjjhm timghsya

|hmg migh{ln" |hmg khth{ kllm{istsi{huljhm chawh jimhljhm {lfi cykgi{ tsiuuysi khth{ fimysymjhm

jyhbl{hu hykl{-

Timgy`lhm alto{iulu tis{hfh fimggymhjhm kh{h Nal{ymg khm N{hcib- N{hcib ym{yj {lmgjh{ ulgmlnljhmul

4"49 khm kish`h{ cichu kc8 6 5 khm kc3 6 19&5&8 6 18" kltisobia N4"49!5"18, 6 3"73- Jhsimh Nal{ymg bicla

ciuhs khsl N{hcib !;4"><3 = 3"73, fhjh khth{ klhfclb jity{yuhm ym{yj fimobhj A 4- Ciskhuhsjhm

ahulb y`l iftlslu kltisobia mlbhl N ym{yj fokib uiciuhs ;4"><3 kimghm mlbhl tsochclbl{hu !ulg, 4"444-

Jhsimh mlbhl ulg 2 4"49" fhjh Ao kl{obhj khm timgy`lhm uiehsh lmkl~lkyhb khth{ klbhjyjhm- Kimghm

kifljlhm alto{iulu tis{hfh khbhf timibl{lhm lml !A8, kl{islfh !{iscyj{l," uialmggh khth{ klulftybjhm

chawh timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os uiehsh ulfyb{hm cistimghsya ulgmlnljhm

{isahkht jyhbl{hu hykl{- Timghsya ~hslhcib timghbhfhm" {lfi cykgi{ tsiuuysi khm i{ljh hykl{os

{isahkht jyhbl{hu hykl{ uiehsh ulfyb{hm uiciuhs >4"8 tisuim" hs{l khsl jiulftybhm {isuicy{ hkhbha chawh

>4"8 tisuim tisychahm jyhbl{hu hykl{ khth{ kl`ibhujhm obia ~hslhcib timghbhfhm" {lfi cykgi{ tsiuuysi

khm i{ljh hykl{os" uikhmgjhm 5<"< tisuim uluhm|h kl`ibhujhm obia ~hslhcib bhlm |hmg {lkhj kl{ibl{l

khbhf timibl{lhm lml-

Timgy`lhm alto{iulu jikyh fimggymhjhm kh{h {al{ymg khm {{hcib- Ciskhuhsjhm ahulb tisal{ymghm

mlbhl joinlulim `hbys ~hslhcib timghbhfhm ji jyhbl{hu hykl{ uiciuhs 4";19 !{ 6 >"475: T 6 4"444,"

joinlulim `hbys cimlbhl toul{ln !4";19,- Timgy`lhm thsulhb klji{hayl chawh ym{yj ~hslhcib timghbhfhm

{al{ymg = {{hcib !>"475 = 8">>5<, khm khth{ `ygh klblah{ {lmgjh{ ulgmlnljhmul bicla jielb khsl 4"49 !4"444 2

4"49,- Ahulb fimym`yjjhm joinlulim `hbys timghbhfhm ji jyhbl{hu uiehsh u{h{lu{lj ulgmlnljhm !Ao

kl{obhj,- @hkl khth{ klulftybjhm chawh timghbhfhm cistimghsya toul{ln ulgmlnljhm {isahkht jyhbl{hu

hykl{- Uifhjlm {lmggl timghbhfhm hykl{ fhjh uifhjlm {lmggl jyhbl{hu hykl{-

Ahulb timibl{lhm lml fimkyjymg timibl{lhm uicibyfm|h |hmg fimgymgjhtjhm chawh hjym{hm

tifisljuh |hmg cistimghbhfhm hjhm fifcyh{ `ykgfim{ |hmg sibh{ln bicla chlj khbhf {yghu&{yghu

tsoniulomhb ji{lfchmg hjym{hm tifisljuh |hmg cibyf cistimghbhfhm- Hjym{hm tifisljuh |hmg

cistimghbhfhm fim`hkl uhkhs fimgimhl jijiblsyhm&jijiblsyhm |hmg {lkhj bhplf- Timghbhfhm jis`h

{ibha klthmkhmg uichghl uyh{y nhj{os tim{lmg khbhf fiftsikljul jlmis`h hykl{os- Timghbhfhm hykl{os

hjhm uifhjlm cisjifchmg kimghm cis{hfcham|h timghbhfhm hykl{" klujyul fimgimhl hykl{ kimghm

sijhm uijis`h" timghwhuhm khm si~liw obia hjym{hm uimlos" fimgljy{l tsogshf tibh{lahm khm

timggymhhm u{hmkhs hykl{lmg !Cy{{" 8<11: [yccu" 8<<3: Commis" 8<<4,- Ahulb timibl{lhm lml `ygh

ui`hbhm kimghm ahulb timibl{lhm Eaoo . [so{fhm !8<<8," Comis . Biwlu !8<<4, khm

Hckobfoahffhkl . Wslga{ !8<17, fifcisljhm cyj{l iftlslu chawh hykl{os cistimghbhfhm bicla

chm|hj fimifyjhm l{if&l{if |hmg {lkhj yfyf !h{|tlehb, klchmklmgjhm hykl{os |hmg jyshmg

cistimghbhfhm" khfthj timghbhfhm hykl{os hjhm ulgmlnljhm {isahkht ahulb jlmis`h hykl{os" fisijh

`ygh fim|lftybjhm chawh u{hn |hmg cistimghbhfhm hjhm fifcisljhm timkhth{ |hmg ciscikh kimghm

u{hn `ymlos ym{yj {yghu&{yghu |hmg ulnh{m|h {isu{syj{ys- Hykl{os |hmg bicla cistimghbhfhm" uiehsh sh{h&



sh{h fibhjyjhm tijis`hhm |hmg bicla chlj khm fiftym|hl timgi{hayhm khm jifhftyhm |hmg bicla

chlj- Jifhftyhm tim{lmg ym{yj {yghu hykl{ utiulnlj-

Timgy`lhm alto{iulu jikyh ym{yj ~hslhcib {lfi cykgi{ tsiuuysi fimym`yjjhm mlbhl joinlulim

`hbys {lfi cykgi{ tsiuuysi ji jyhbl{hu hykl{ uiciuhs &4"319 !{ 6 &5"1<; : T 6 4"444," joinlulim `hbys

cimlbhl migh{ln !&4"319,- Ciskhuhsjhm ahulb tisal{ymghm `ygh klji{hayl chawh {al{ymg = { {hcib !5"1<; =

8">>5<, khm khth{ `ygh klblah{ {lmgjh{ ulgmlnljhmul bicla jielb khsl 4"49 !4"444 2 4"49,- Ahulb

fimym`yjjhm joinlulim `hbys {lfi cykgi{ tsiuuysi ji jyhbl{hu hykl{ uiehsh u{h{lu{lj ulgmlnljhm !Ao

kl{obhj,- @hkl khth{ klulftybjhm chawh {lfi cykgi{ tsiuuysi cistimghsya migh{ln ulgmlnljhm {isahkht

jyhbl{hu hykl{- Uifhjlm {lmggl {lfi cykgi{ tsiuuysi fhjh uifhjlm simkha jyhbl{hu hykl{-

Uichglhm ciuhs siutomkim fim|h{hjhm {ijhmhm hmgghshm whj{y uhmgh{ ji{h{ {i{htl kimghm

yuhah |hmg fhuyj hjhb khth{ klehthl- Jhsimh {ijhmhm hmgghshm whj{y uichglhm ciuhs hykl{os

fim|h{hjhm `ljh klchmklmgjhm hm{hsh hmgghshm whj{y |hmg kl{i{htjhm kimghm whj{y hj{yhb hykl{

fhjh hjhm uislmg hykl{os fibhjyjhm hykl{ {lkhj {ith{ whj{y- Whbhytym uichglhm ciuhs hykl{os {lkhj

fibhjyjhm tsifh{ys ulgm&onn" hjhm {i{htl {iskhth{ `yfbha |hmg eyjyt chm|hj |hmg fim|h{hjhm

jhkhmg&jhkhmg `ygh fibhjyjhmm|h 51"1 tisuim- Uichglhm ciuhs !7;"8 tisuim, hykl{os fim|h{hjhm

uislmg fifimyal hmgghshm clh|h `ljh fimeh{h{ whj{y |hmg klbhjyjhm ym{yj fibhjyjhm hykl{- Ahb lml

fimym`yjjhm chawh hykl{os hjhm cisyuhah fifimyal hmgghshm whj{y khm hmgghsh clh|h hykl{ {i{htl

{iskhth{ `yfbha |hmg ciuhs |hmg fibhjyjhm tsifh{ys ulgm&onn ym{yj fimehthl ahb {isuicy{-

Ahulb timibl{lhm lml ui`hbhm kimghm timibl{lhm Kipoos{ !8<<1," Jibbi| i{-hb" !3449," Gbo~is

!8<<7," Kipoos{" Uoochso|im . Eaimghcso|hm !3449,- Fimysy{ fisijh ji{lkhjeyjythm whj{y |hmg

klcisljhm {im{ym|h hjhm fimlfcybjhm {ijhmhm ! tsiuuysi, jithkh hykl{os khm ciskhfthj thkh

tim|ibiuhlhm uifyh {yghu&{yghu hykl{m|h- Cisuhfhhm kimghm fimlmgjh{m|h whj{y" timlmgjh{hm

jieith{hm fim`hkljhm jyshmg khth{ kljis`hjhm khm lmkl~lky fybhl fim|hslmg h{hy fifch{hul

lmnosfhul |hmg hjhm fisijh gymhjhm- Fimysy{ ahulb timibl{lhm fisijh {iskhth{ `yfbha |hmg ciuhs

hykl{os |hmg fibhjyjhm tsifh{ys ulgm&onn jhsimh {ijhmhm hmgghshm whj{y- Hmgghshm whj{y |hmg

ji{h{ uislmg fim|ichcjhm hykl{os fimlmgghbjhm chglhm tsogshf hykl{ khm hjlch{m|h fim|ichcjhm

timysymhm jyhbl{hu hykl{- FeMhfhsh khm Bl|hmhsheaeal !344;, fimkyjymg timkhth{ {isuicy{ kimghm

fim|h{hjhm chawh timysymhm jyhbl{hu hykl{ {ibha kl{ifyjhm hjlch{ ji{h{m|h hmgghshm whj{y-

Ciskhuhsjhm ahulb y`l iftlslu kltisobia mlbhl joinlulim `hbys i{ljh hykl{os jithkh jyhbl{hu hykl{

uiciuhs 4"3>8 !{ 6 5"81> : T 6 4"443," joinlulim `hbys cimlbhl toul{ln !4"3>8,- Ahulb tisal{ymghm `ygh

fimym`yjjhm chawh {al{ymg = {{hcib !5"81> = 8">>5<, khm khth{ `ygh klblah{ {lmgjh{ ulgmlnljhmul

bicla jielb khsl 4"49 !4"443 2 4"49,- Ahulb fimym`yjjhm joinlulim `hbys i{ljh hykl{os jithkh

jyhbl{hu hykl{ uiehsh u{h{lu{lj ulgmlnljhm !Ao kl{obhj,- @hkl khth{ klulftybjhm chawh i{ljh hykl{os

cistimghsya toul{ln ulgmlnljhm {isahkht jyhbl{hu hykl{- Uifhjlm {lmggl i{ljh hykl{os fhjh uifhjlm

{lmggl jyhbl{hu hykl{-

Ahulb timibl{lhm lml fimkyjymg timibl{lhm uicibyfm|h |hmg uiehsh yfyf ahulb timibl{lhm

fim|h{hjhm chawh boeyu on eom{sob khm i{ljh hykl{os fifighmg tishmhm tim{lmg khbhf ul{yhul jomnblj



jitim{lmghm khbhf hykl{ !Uahyc i{-hb "8<<5: Fyhwhmha" 3444: [si~lmo" 8<1>: Pligimnyuu khm

Ulmgahthjkl" 8<<;,-

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1. Pengaruh Pen Gala Man Time Budget Pressure Dan Etika Auditor Terhadap Kualitas

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