CD Skripsi
Pengaruh Latar Belakang Pendidikan, Gender, Pengalaman Kerja Dan Insentif Kinerja Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Medan Dan Pekanbaru)
ABSTRACT
This study aims to examine the effect of educational background, gender,
work experience and auditor performance incentives on audit quality at public
accounting firms in Medan and Pekanbaru.
This research is a quantitative study where the data used in this study are
primary data. The population in this study were all auditors who worked in public
accounting firms in Medan and Pekanbaru. The research sample was selected
using convenience / judgment sampling method, the study sample was selected as
many as 44 auditors. The data analysis technique used in this research is
descriptive statistics with the help of SPSS (Statistic Package for Social Science)
software.
The results showed that educational background effects audit quality with
a significance level of 0.021 < α 0.05, gender effects audit quality with a
significance level of 0.011 < α 0.05, work experience effects audit quality with a
significance level of 0, 01 < α 0.05, and auditor performance incentives have an
effect on audit quality with a significance level of 0.040
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