Detail Cantuman Kembali
Pengaruh Kompetensi Auditor Independensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit
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ABSTRACT
The financial statements are normally used to determine the results of operations and financial position of the company, also can be used as one tool management accountability management company to the owner. In the development of parties outside the company also requires information about the company's decision-making related to investment or associated with the company.Management company require the services of a third party in order to examine the financial statements of the financial statements can be justified to outsiders and can increase the credibility of the company. In connection with these positions, the auditor is required to be able to retain the trust of his clients and of the other users of audited financial statements. The expected goal is to test and demonstrate empirically and determine the effect of auditor competence, auditor independence and time budget pressure on audit quality in the public accounting firm in Surabaya.
The population in this study was a senior auditor and junior auditor who worked on KAP in Surabaya, amounting to 141 respondents. Sampling techniques retrieved by using Simple Random Sampling method is random sampling method. Samples were taken in this study amounted to 104 senior auditors and junior auditors as respondents, based on the formula Slovin.
The results show that there are significant competence of auditors in improving the quality of the audit and the auditor junior senior auditor who worked on KAP in Surabaya. There is the influence of auditor independence in improving the quality of the auditor's audit senior and junior auditors who worked on KAP in Surabaya. There is the influence of time budget pressure in improving the quality of the auditor's audit senior and junior auditors who worked on KAP in Surabaya.
Widyawati Noviana (11210014) - Personal Name
2014
Sk. Ak Nov 100 2014
Sk. Ak Nov 100 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
x, 100 hal; 29cm
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