CD Tesis

Pengaruh Masa Perikatan Audit, Spesialisasi Industri Kap, Reputasi Kap, Dan Whistleblower Terhadap Kualitas Audit ( Studi Pada Kantor Akuntan Publik Wilayah Provinsi Dki Jakarta)

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A high-quality audit will produce financial reports that can provide
reasonable assurance and can be used to make better investment decisions. In
realizing a good audit quality, it is usually influenced by things that come from inside
of the auditor such as independence, competence, code of ethics, etc. However, there
are other factors from the outside of the auditor that can affect audit quality, such as
the audit engagement period, KAP reputation, KAP industry specialization, and
Whistleblowers. This study aimed to examine and analyze the effect of the audit
engagement period, KAP reputation, KAP industry specialization, and
whistleblowers on audit quality.
The research was conducted using a survey method by distributing
questionnaires to auditors who work at KAP in Jakarta Province. The sampling
technique was purposive sampling technique. The data gathered that can be used for
the research consisted of 1350 data. Then, the data was analyzed through wrapPLS
6.0.
The results of the study showed that there is no effect between the audit
engagement period to the audit quality, KAP industry specialization affects audit
quality, KAP reputation affects audit quality, and whistleblowers affect audit quality.
Keywords : Audit Engagement Period, KAP Industry Specialization, KAP Reputation,
Audit Quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246368

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246368

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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