CD Skripsi

Pengaruh Unsur-Unsur Sistem Pengendalian Mutu Kantor Akuntan Publik (Kap) Terhadap Kualitas Audit (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Kota Pekanbaru)

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ABSTRACT
This research is a quantitative research, namely influence research, which aims to determine the effect of elements of the quality control system consisting of leadership responsibility for quality, applicable professional ethics provisions, acceptance and sustainability of relationships with clients and certain engagements, human resources, implementation, Engagements monitoring, independence that affect partially or simultaneously on audit quality. Sampling in this study is to use a purposive sampling approach. The population of this research is all auditors who work in the public accounting firm (KAP) pekanbaru city. There were 48 questionnaires distributed and 40 questionnaires were received back. Hypothesis testing in this study uses multiple linear regression. After being tested using SPSS version 25 based on the responses obtained from 40 questionnaires that can be processed, the researcher can conclude that of the seveb elements in the public accounting firm’s quality control system, the variable of leadership responsibility is the leadership of quality, applicable professional ethics provisions, acceptance and sustainability of relationship with clients and engagements in particular,human resources, monitoring partially have a significant effect on audit quality , while the variables of implementation of the engagement and independence partially do not have a significant effect on audit quality. Simultaneously all element of the quality control system of this public accounting firm have a significant effect on audit quality. R2 = 0,966. Furthermore, the adjusted R square value is 0,972. This means that the contribution of the influence of the independent variable to dependent variable after adjustment is 96,6% while the remaining 3,4% is influenced by other variables not included in this model.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123825

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123825

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

DAUS

Versi lain/terkait

Lampiran Berkas

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