PENGARUH SKEPTISISME DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT

Utami, Fadilah Risqi (2012) PENGARUH SKEPTISISME DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fadilah Risqi Utami, 2012, “Influence of Skepticism and Task Complexity of Audit Quality” Department of Accounting Faculty of Economy State University of Jakarta. The general objective of this study are 1) To determine Wether skepticism effects Audit Quality, 2) To Determine Wether the complexity of the task effects the Audit Quality. Research presents an empirical test again using pusposive sampling as a technique of data collection. Data collected by conducitng surveys to 50 Partners, Managers, and Senior Auditors in Jakarta. Data analysis performed by using Multiple Linier Regression. Results showed that simultaneous skepticsm and taxk complexity affects the accuracy of audit quality and the partial results indicate that the variable has effect on skepticism of audit quality and task complexity has no affect of audit quality. While the coefficient of determination indicates that together the style of leadership and communication within audit teams to contribute to the dependent variable (Audit Quality) was 81,8% while the remaining 18,2% are influenced by other factors outside the model.

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