PENGARUH BATASAN WAKTU AUDIT, BONUS, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS AUDIT

Ambarsari, Siska Puspita (2012) PENGARUH BATASAN WAKTU AUDIT, BONUS, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Siska Puspita Ambarsari, 2011; Influence of Audit Time Limit, Bonus, Independency, and Competence to the Audit Quality. Advisors: (I) Adam Zakaria, SE., Akt, M.Si.; (II) M. Yasser Arafat, SE. Akt, MM Shareholder needs assurance whether the entity’s financial report has been presented fairly according to the standard applicable. Auditor must always keep their audit quality in order to achieve stable shareholder’s trust. Auditor, while doing its duty, they have time limit, bonus’ motivation, obligation to keep their independence, and constantly improve their competence. The purpose of this research are : 1) analyzing audit time limit, bonus, independency, and competency; 2) testing hypothesis of audit time limit’s, bonus’, independency’s, and competency’s influence towards audit quality. This research involves 49 auditor that work on KAP in South Jakarta. Auditors as respondent are dominated by junior level and most of them have less than one year experiences. This research uses multiple regression method to test the hypothesis at 5% significance. Result from the regression model shows that in 5% significance : 1) audit time limit, bonus, independency, and competency have significant influence to the audit quality; 2) neither audit time limit nor competency has influence on the audit quality; 3) Both bonus and independency have influence on the audit quality. The R square is 0,245 which indicates the model used in this research is sufficient to explain the influence of independent variable to dependent variable.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Adam Zakaria, SE., Akt, M.Si. Pembimbing II: M. Yasser Arafat, SE. Akt, MM.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 03 Apr 2018 04:26
Last Modified: 03 Apr 2018 04:26
URI: http://repository.fe.unj.ac.id/id/eprint/4107

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