PENGARUH TANGGUNG JAWAB AUDITOR DAN PENGALAMAN AUDIT TERHADAP PELAKSANAAN STANDAR PEKERJAAN LAPANGAN AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN)
Daftar Isi:
- Ulfah Hadi Surya, 2012, "Determining the Effects of Auditor’s Responsibility and Audit Experience on Implementation of Standard Auditing Procedure in Field Work (Case Studies in Public Accounting Firm in South Jakarta)". Accounting. Faculty of Economic. Universitas Negeri Jakarta. This study aims to determine whether the auditor’s responsibility and audit experience affect the implementation of standard auditing procedure in field work. This study is an empirical study on public accounting firm in South Jakarta. The population in this study is the auditor who worked in Public Accounting Firm (KAP) in South Jakarta. The samples were extracted using purposive sampling size of 31 auditors. Independent variables in this study are the auditor’s responsibility and audit experience, while the dependent variable is the implementation of standard auditing procedure in field work. In the method of data collection was conducted by questionnaire. The collected data were analyzed by quantitative analysis techniques. The results showed that the variable auditor’s responsibility and audit experience simultaneously and partially significant effect on the implementation of standard auditing procedure in field work in which both the independent variable on the dependent variable contributed by 68.5% while the rest is influenced by other factors outside the model. The conclusion shows the influence of auditor’s responsibility and audit experience to the implementation of standard auditing procedure in field work. The study recommends to develop other variables in the future research.