Analisis Pengaruh Independensi, Kompetensi, dan Pengalaman Auditor terhadap Kualitas Audit (Studi Empiris pada Badan Pengawasan Keuangan dan Pembangunan)
| Main Author: | ayu, safitri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/32364/6/cover%20dan%20abstrak%20-%20ayu%20safitri.pdf http://scholar.unand.ac.id/32364/2/BAB%20I%20-%20ayu%20safitri.pdf http://scholar.unand.ac.id/32364/3/BAB%20V%20-%20ayu%20safitri.pdf http://scholar.unand.ac.id/32364/4/DAFTAR%20PUSTAKA%20-%20ayu%20safitri.pdf http://scholar.unand.ac.id/32364/5/skripsi%20full%20-%20ayu%20safitri.pdf http://scholar.unand.ac.id/32364/ |
Daftar Isi:
- ANALISIS PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN Skripsioleh : AyuSafitri Pembimbing :Nini Syofriyeni, S.E., M.Si., Ak., CA. ABSTRACT This research aims to analyze and examine the influence of independence, competence, and auditor experience on audit quality at BadanPengawasanKeuangandan Pembangunan. This research was conducted by analyzing the results of 131 questionnaires distributed to Functional Auditor Officials (PFA) at all representative offices of BadanPengawasanKeuangandan Pembangunan (BPKP). Hypothesis testing is done by using multiple linear regression to know how the direction and strength of influence between independence, competence, and auditor experience to audit quality. Test results show that the independence, competence, and auditor experience partially and simultaneously have a significant positive effect on audit quality. This means that by continuing to uphold independence, and improving competence and experience, the quality of audits produced by PFA will always be maintained. Keywords: independence, competence, auditor experience, audit quality, BPKP