DETAIL KOLEKSI

Pengaruh etika auditor, pengalaman auditor, audit fee, audit tenure, reputasi auditor, time budget pressure dan independensi terhadap kualitas audit


Oleh : Yolanda Restyana Anggraini

Info Katalog

Nomor Panggil : 2016_TA_AK_023100040

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Hj.Khomsiyah

Subyek : Auditor ethics;Auditor reputation

Kata Kunci : time budget, experience auditor, accounting.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2016_TA_AK_023100040_Bab5.pdf 733.22
2. 2016_TA_AK_023100040_Bab3.pdf 1006.23
3. 2016_TA_AK_023100040_Bab2.pdf 1491.31
4. 2016_TA_AK_023100040_Bab1.pdf 848.72
5. 2016_TA_AK_023100040_Halaman-judul.pdf 1506
6. 2016_TA_AK_023100040_Bab4.pdf 1098.48
7. 2016_TA_AK_023100040_Daftar-pustaka.pdf 758.19
8. 2016_TA_AK_023100040_Lampiran.pdf 2901.6

P Penelitian ini bertujuan untuk mengetahui pengaruh etika auditor, pengalaman auditor, audit fee, audit tenure, reputasi auditor, time budget pressure dan independensi terhadap kualitas audit. penelitian ini mengambil tempat di kantor akuntan publik di Jakarta. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode non probability sampling. Karena populasi yang diteliti infinite (populasi yang jumlah dan identitas anggota populasi tidak diketahui), selain itu juga dilakukan pengambilan sampel secara accidental sampling (convenience sampling). Hasil penelitian memperlihatkan bahwa etika profesi, pengalaman auditor dan independensi berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan audit fee, audit tenure, reputasi auditor dantime budget pressure tidak memiliki pengaruh positif terhadap kualitas audit.

T This study aims to determine the effect of auditor ethics, experience auditor, audit fees, audit tenure, auditor reputation, time budget pressure on audit quality and independence. This study took place in a public accounting firm in Jakarta. The sampling method used in this research is non probability sampling method. Because the population studied infinite (population number and identity of the members of the population is not known), but it also conducted sampling accidental sampling (convenience sampling). The results showed that the ethics of the profession, experience and independence of the auditor positive and significant impact on audit quality. While the audit fee, audit tenure, auditor reputation dantime budget pressure has no positive effect on audit quality.

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