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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 8, November 2014, Hlm. 151-162

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

UMAR ISSA ZUBAIDI

STIE Trisakti
umar@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

ABSTRACT:

The purpose from this research is to analize factors that affect the audit quality of examination results of Public Accountant firm at Jakarta. This research is a replication from Singgih and Bawono (2010) with the addition of variable by Sukriah, et al. (2009) and Prasita Hadi (2009). To collecting data in this research is using a purposive sampling technique. Data taken from Public Accountant firm in Jakarta as respondent. In this research using a free variable (Independent) Independency, Due Professional Care, Job experience, Accountability, Competency, and Time Budget Pressure have influence to quality of audit results. Techniques of data analysis done with descriptive statistical analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing with the aid of SPSS 17.0. The conclusion of this research is 2 variable like Due Professional Care, and Competency had positive effect on the quality of audit result. Otherwhile, Independency , Job experience, Accountability, and Time Budget Pressure variable isn’t have a significant effect of quality of audit result.

Keyword :Independency, Due Professional Care, Job experience, Accountability,Competency, Time Budget Pressure, and Quality of Audit
 
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