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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 9, November 2014, Hlm. 47-62

PENGARUH FAKTOR-FAKTOR DALAM DIRI AUDITOR TERHADAP KUALITAS HASIL AUDIT

R. PURWOKO

STIE Trisakti
rpurwoko@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH FAKTOR-FAKTOR DALAM DIRI AUDITOR TERHADAP KUALITAS HASIL AUDIT

ABSTRACT:

The objectives of this research are to determine and analyze the factors of experience, independency, objectivity, competency, integrity and due professional care to audit quality of Registered Public Accountant in Jakarta area. The type of this research is causality. This study used primary data which collected through auditor’s perceptions using convenience sampling method and measured from questionnaires answered using ordinal number measurement with the likert scale. Data analysis conducted with multiple regression method. The result based on hypothesis testing and it indicated that the auditor’s experience, independency, objectivity, competency have no significant effect to the audit quality. Furthermore, integrity and due professional care have significant effect to the audit quality.

Keyword :Experience, independency, objectivity, competency, integrity, due professional care and audit quality
 
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