PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, PENGALAMAN, SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Berafiliasi Asing di DKI Jakarta)

WIDAYANTI, RETNO SARI (2018) PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, PENGALAMAN, SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Berafiliasi Asing di DKI Jakarta). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine whether computer-assisted technical audits, experience, quality control systems and audit quality. The population in this study consisted of auditors at a Foreign Affiliated Public Accountant Office in DKI Jakarta.Determinan of the sample using simple random sampling method. This research was conducted using a sample of as many as 75 respondents. The data type used is the primary data obtained from the answers to the questionnaire by the SPSS (Statistical Package for Social Science) sample used as an analysis method. The results of this study indicate that computer-aided computer audits have significant effect on audit quality. Keywords : Computer Assisted Audit Technique, Experience, Quality Control System, Audit Quality. Penelitian ini bertujuan untuk menguji apakah teknik audit berbantuan komputer, pengalaman, sistem pengendalian mutu berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini terdiri dari auditor pada Kantor Akuntan Publik Berafiliasi Asing di DKI Jakarta. Metode pengambilan sampel yang digunakan adalah simple random sampling. Dalam penelitian ini, total sampel adalah 75 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari jawaban kuesioner oleh sampel SPSS (Statistical Package for Social Science)digunakan sebagai metode analisis. Hasil penelitian ini menunjukkan bahwa teknik audit berbantuan computer memiliki pengaruh signifikan terhadap kualitas audit. Kata kunci : Teknik Audit Berbantuan Komputer, Pengalaman, Sistem Pengendalian Mutu, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 420
NIM/NIDN Creators: 43214010145
Uncontrolled Keywords: Teknik Audit Berbantuan Komputer, Pengalaman, Sistem Pengendalian Mutu, Kualitas Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 03 Dec 2018 03:31
Last Modified: 07 Jan 2019 06:11
URI: http://repository.mercubuana.ac.id/id/eprint/45820

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