Persepsi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya

Hartanto, Yoga Trio (2018) Persepsi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Audit quality is an auditor’s probability or opportunity to find and report an error or abuse of violation within a client accounting system. This research was conducted with the aim to know the influence of auditor integrity, audit professonalism, time budget pressure and professional skepticism to audit quality. The population of this study is an independent auditor who worjs in Public Accounting Firm Surabaya Region. The sampling technique of this research using convenience samling. Analysis of data that have been obtained from the respondents of the research processed using SPSS 23 software. The results showed that the integrity of auditors, audit professionalism, time budget pressure and professional skepticism affect audit quality in both simultaneous and partial tests. Independen variables in this study have an effect of 85,2 percent and is expected in subsequent research can use other independent variables to be able to enrich scrience, especially in the filed of audit. Key words: audit quality, auditor integrity, audit professionalism, time budget pressure, professional skepticism.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 19 Feb 2024 07:12
Last Modified: 19 Feb 2024 07:12
URI: http://eprints.perbanas.ac.id/id/eprint/6165

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