Pengaruh Independensi Dan Standar Auditing Terhadap Kualitas Audit Pada Kantor BPK RI Perwakilan Provinsi Aceh
| Main Author: | Husni T, Mhd |
|---|---|
| Other Authors: | Erlina, Bahri, Syamsul |
| Format: | Masters |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/21498 |
Daftar Isi:
- The aim of this research is to figure out whether factors of independency and auditing standard in partial or together (simultaneous) have influence on the quality of audit at Regional Office of BPK RI in Province of Aceh. Data has been collected by using questioners with census method. For that purpose, about 99 research questioners delivered directly and returned was 65 questioners or 65.66%. Prior, validity and reliability of questioners has been tested by Moment Product Correlation and Cronbach.s Alpha. And the hyphotesis tested by partial test (t test) and simultaneous test (F test). The result indicates that independency and auditing standard partial and together (simultaneous) have an impact on quality of audit. F test and t test showed that independency and auditing standard factors together (simultaneous) and partial have impact on the quality of audit at Regional Office of BPK RI in Province of Aceh, with Correlation Coefficient (R) about 0.654 and the result of regression found that The Coefficient Determination (R2) is 0.428. It showed that 42.80% of determinant variable (auditor performance) influenced by independent variables, and the rest 57.20% is the impact of others independent variable which not be tested in this research.
- 087017022