PENGARUH PENERAPAN SISTEM PENGENDALIAN MUTU PADA KINERJA AUDITOR (Studi Kasus pada Kantor Akuntan Publik di Bandung)
| Main Authors: | Nursaadah, Syifa, Yuliantoro, Rohmad |
|---|---|
| Format: | Naskah Publikasi NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.uad.ac.id/15018/1/T1_1500012372_NASKAH%20PUBLIKASI.pdf http://eprints.uad.ac.id/15018/ |
Daftar Isi:
- The study was titled “How quality control systems operate on the performance of the auditor ( a case study at public accounting firm in Bandung). The purpose of this study is to find out if independence, personnel assignments, consultation, supervision, employment (hiring), professional development, promotion, acceptance and sustainability of clients and inspection affect the performance of an auditor. the independent variable on this research is independence, personnel assignments, consultation, supervision, employment (hiring), professional development, promotion, acceptance and sustainability of clients and inspection whereas the dependent variable is an auditor performance. The research is kind of quantitative. The sample in this study was 36 auditors working in public accounting firms. The sampling is done by purposive sampling method. The data in this study were obtained through distributing questionnaires directly. This research uses multiple linear regression analysis with SPSS software. The results of the research indicate that independence, personnel assignments, professional development and inspection has an effect on auditor performance.