Image of Pengaruh Pengalaman Auditor, Kompleksitas Audit, Dan Tekanan Anggaran Waktu, Terhadap Kualitas Audit Dengan Variabel Moderating Pemahaman Terhadap Sistem Informasi (Studi Pada Kap Pekanbaru, Medan, Padang)
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Pengaruh Pengalaman Auditor, Kompleksitas Audit, Dan Tekanan Anggaran Waktu, Terhadap Kualitas Audit Dengan Variabel Moderating Pemahaman Terhadap Sistem Informasi (Studi Pada Kap Pekanbaru, Medan, Padang)

In the face of competition between firms issue that increasing and accompanied by many problems faced by companies in Indonesia, company managers require the services of an accountant, in particular public accounting firm whose duties carry out audit of the financial statements. What has been presented in accordance PABU (Prinsip Akuntansi Berterima Umum) that is SAK (Standar Akuntansi Keuangan). Then, the influence of independent variables which include the complexity of the audit, the auditor's experience, time budget pressure, audit quality and understanding against information systems particularly in Kantor Akuntan Publik (KAP) Medan, Padang, Pekanbaru. The results of this study indicate that (1) the auditor experience, audit complexity, and time budget pressure affect the audit quality with significant values (0.001), (0.008), and (0.006)

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0159)
02 03. 117 (0159)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0159)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 115 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0159)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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