Loading...
Please wait, while we are loading the content...
Similar Documents
Pengaruh Pengetahuan Audit, Independensi Dan Pengalaman Auditor Terhadap Kualitas Hasil Audit Investigasi Pada Auditor Inspektorat Jenderal Kementrian Keuangan
| Content Provider | Semantic Scholar |
|---|---|
| Author | Imron, Muhammad Ali |
| Copyright Year | 2017 |
| Abstract | ABSTRAK: Dalam rangka menjamin hasil audit yang berkualitas, telah ditetapkan Standar Audit. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan audit, independensi, dan pengalaman auditor terhadap kualitas hasil audit investigasi. Dalam penelitian ini digunakan metode survai. Variabel yang diteliti meliputi variabel independen adalah pengetahuan audit, independensi, dan pengalaman auditor, serta variabel dependen adalah kualitas hasil audit investigasi. Sampel yang diambil sebanyak 130 auditor pada Inspektorat Jenderal Kementerian Keuangan. Pengumpulan data dilakukan dengan kuesioner untuk mengukur persepsi dari para auditor terkait variable-variabel yang diujikan Teknik pengolahan dan analisis data dengan Ordinary Least Square dengan model persamaan regresi berganda. Hasil dari penelitian ini yaitu: (1). Ketiga variabel independen secara simultan memiliki pengaruh signifikan terhadap variabel dependen; (2) Terdapat pengaruh signifikan atas variabel pengetahuan audit terhadap kualitas hasil audit investigasi secara parsial; (3). Terdapat pengaruh signifikan atas variabel independensi auditor terhadap kualitas hasil audit investigasi secara parsial; (4) Terdapat pengaruh signifikan atas variabel pengalaman auditor terhadap kualitas hasil audit investigasi secara parsial. Kata Kunci: pengetahuan audit; independensi; pengalaman auditor ABSTRACT: In order to guarantee the quality of audit results, has been set Auditing Standards. This research aims to determine the influence of audit knowledge, independence and auditor's experience to quality of audit investigation. In this research, independent variables are audit knowledge, independence, and auditor's experience and the dependent variable is quality of audit investigation. The method used is a technique of analysis by method of Ordinary Least Squares with mutiple linier regression. This research uses primary data by using a questionnaire to collect auditor's perception of the variables tested. The samples taken are 130 auditors in Inspectorate General of the Ministry of Finance. The results of this study explains that: (1) Three independent variables have a significant influence on the dependent variable simultaneously; (2) There is a significant influence on variables of audit knowledge toward quality of audit investigation partially; (3) There is a significant influence on variables of auditor's independence toward quality of audit investigation partially; (4) There is a significant influence on variables of auditor's experience toward quality of audit investigation partially. Keyword: audit knowledge, independence, auditor’s experience |
| Starting Page | 58829 |
| Ending Page | 58829 |
| Page Count | 1 |
| File Format | PDF HTM / HTML |
| Volume Number | 1 |
| Alternate Webpage(s) | https://e-journal.jurwidyakop3.com/index.php/ekonomika/article/download/271/250 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
