PENGARUH PROFESIONALISME, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA

ANUGRAH, RICO JUNIAR (2014) PENGARUH PROFESIONALISME, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The audit profession is to provide adequate confidence that with regard to the financial reports that have been presented by management, through the auditor's opinion has been given. The users of the audit report of the financial report which expects that have been audited by public accountant independent of any food material, can be trusted and were in accordance with generally accepted accounting principles in indonesia. The purpose of this research was to look at the influence of professionalism, independency, auditor competency against the quality of audits. The population of this research is a public accountant in indonesia. The sample in this study was 47 public accountant in the city of surabaya (directory of iapi, 2011). The technique of sampling done in convenience sampling techniques where the withdrawal of a sample in accordance with the provisions or requirements of specific population samples from the most easy to reach or most easily obtained. The results of this research indicate that the variables of professionalism and independence did not significantly influence, while the variable competence gives significant influence to the quality of audits. Key words : Competency, Independency, Quality Audit, Professionalism

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Jul 2017 02:15
Last Modified: 06 Jul 2017 02:15
URI: http://eprints.perbanas.ac.id/id/eprint/1870

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