PENGUJIAN FAKTOR- FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE SAMPLING AUDIT OLEH AKUNTAN PUBLIK
| Main Authors: | , Pascavera Christiana Dede, , Haryono Drs., M.Com., |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/97567/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54177 |
Daftar Isi:
- Audit sampling is one form of audit procedure that refers to the process of selecting a sample and making inferences from the sample to the entire population.The purpose of this research is to obtain an empirical evidence about factors affecting the use of audit sampling method by an independent public accountant. These factor are perception to statistical sampling, perception to audit risk, time pressure, experience, and training. Data used in this research, received from staff in public accounting firms in Surabaya. There are 120 questionnaires were distributed, 92 questionnaires had been returned by given time, and 74 questionnaires were being processed with logistic regression. The result of this research indicates that factors perception to statistical sampling, perception to audit risk, and experience are significantly influenced the choice of audit sampling method by public accountant. Factors time pressure and training were not significantly influence the choice of an audit sampling method by public accounting.