Pengaruh Pengalaan Audit, Batasan Waktu, Pengetahuan Akuntansi dan Auditing, serta Kualitas Tim Audit Terhadap Kualitas Audit (Studi Empiris pada Perwakilan BPKP Provinsi Jawa Barat)

Dwi Wulandari, Aulya (2018) Pengaruh Pengalaan Audit, Batasan Waktu, Pengetahuan Akuntansi dan Auditing, serta Kualitas Tim Audit Terhadap Kualitas Audit (Studi Empiris pada Perwakilan BPKP Provinsi Jawa Barat). Other thesis, Universitas Sebelas Maret.

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      Abstract

      This research aims to examine the effect of audit experience, time limitation, knowledge of accounting and auditing, and the quality of audit team toward audit quality in BPKP Representative West Java Province. The population in this research were all auditors at BPKP Representative of West Java Province totaling 136 auditors. The sampling methods in this research was census sampling that took all the element of population as the sample. The type of research was quantitative research with primary data analysis methods. The primary data obtained by distributing the questioner. The research used multiple regression analysis model, the test data quality, classic assumption test, and hypothesis tests using SPSS software. The results of the research shows that audit experience positively affects the audit quality, time limitation has no affect the audit quality, knowledge of accounting and auditing positively affects the audit quality, and quality of audit team positively affects the audit quality. The implication of this research, all auditors at BPKP should implement and develop the experience that has been owned in every audit assignment, keep working together as a team so that the audit process can be conducted and afford a quality audit. BPKP Representative West Java Province is also expected to support all its auditors in improving their knowledge through the implementation of continuous education and training. Keyword: audit experience, time limitation, knowledge of accounting and auditing, quality of audit team, audit quality

      Item Type: Thesis (Other)
      Subjects: H Social Sciences > HJ Public Finance
      Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
      Depositing User: Herlangga Hizkiawan
      Date Deposited: 11 Sep 2018 05:49
      Last Modified: 11 Sep 2018 05:49
      URI: https://eprints.uns.ac.id/id/eprint/42070

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