CD Skripsi
Pengaruh Pengalaman Auditor, Time Budget Pressure, Akuntabilitas Dan Kompleksitas Terhadap Kualitas Audit (Studi Empiris Bpkp Ri Perwakilan Provinsi Riau)
This research aimed to determine the influence of Auditor Experience, Time budget pressure, Accountability And Complexity Towards, Audit Qualityat Audit Board Of the Republic Of Indonesia/ BPKP-RI Riau Province. The Population used was auditors who workedat the development and audit agency of the Republic Of Indonesia/ BPKP-RI in Pekanbaru totaling 36 auditors, with samples obtained many as 30 auditors, using sampling census sampling technique. The tool used statistical test is Statistical Product and Service Solution (SPSS) ver. 21. Windows and Microsoft Excel 2010. The result of the research shows that: the experience of auditor has a significant positive effect on audit quality with tcount> ttable, that is: (0,099)> (0,013), time budget pressure has significant negative effect to audit quality with tcount> ttable (1.004)> (0,320) , accountability has a significant negative effect on audit quality with tcount> ttable (1,660)> (1,478) and complexity has significant neggative effect on audit quality tcount> ttable (0,822)> (-0,517)
Keywords : Audit Quality, Auditor Experience, Time Budget Pressure, Accountability, Complexity.
Tidak tersedia versi lain