PENGARUH PENGENDALIAN INTERNAL, ANGGARAN WAKTUDAN PROGRAM AUDIT TERHADAP TUJUAN DOKUMENTASI AUDIT

Amanda, Citra Rizqi (2014) PENGARUH PENGENDALIAN INTERNAL, ANGGARAN WAKTUDAN PROGRAM AUDIT TERHADAP TUJUAN DOKUMENTASI AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

CITRA RIZQI AMANDA.The Effect of Internal Control, Time Budget, and Audit Program on The Objectives of Audit Documentation. Faculty of Economics State University of Jakarta. 2014 The importance of documentation in an information gathering is to give evidence in an examination that can provide reasonable assurance on the results of the auditor's opinion. This research aims to examine the effect of internal control, time budgets, and program audit on the objectives of audit documentation. Techniques that are used to obtain a sample areconvenience sampling. This study uses survey research to 38 respondents of 10 KAP in South Jakarta as a study sample consisting of auditors registered in the directory KAP Indonesian Institute of Certified Public Accountants in 2013. Collecting data in this study using primary data using questionnaires given to the respondents directly. Data were analyzed using SPSS statistical calculations. This study proves that internal control has significant impact on documentation purposes with t value of 3.601 is greater than t table which is equal to 2.0281. Budget time is not a significant effect on the purpose of documentation with t value of 1.473 is smaller than t table which is equal to 2.0281. As well as the audit program was also not a significant effect on the purpose of documentation with t value of 0.197 is smaller than t table which is equal to 2.0281. The results of hypothesis testing showed that the only variable that internal controls have a positive influence on the purpose of the audit documentation. So, if the auditor's attention to the client's internal controls with either the information obtained from these internal controls can help auditors provide a reasonable opinion in the auditor's report.

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