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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 4, November 2014, Hlm. 33-48

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

LILLY NILAWATI

STIE Trisakti
lilly@stietrisakti.ac.id

 

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

ABSTRACT:

The purpose of this study is to analyze the factors that affect audit quality. Audit quality is a possibility that the auditor will find and report errors encountered. The impact of the decline in audit quality can lower public confidence in the accounting profession and reduce the credibility of the audit results. Object of this research is a regulation public accounting & private corporate in Jakarta. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing questionnaires as much 180 which is distributed equally to then several regulation public accounting. Data analysis used were multiple linear regression analysis. The results of the research, only one is knowledge affect audit quality. While, time budget pressure, the assignment of auditor, and experience have no effect audit quality.

Keyword :Quality Audit, Budget Pressures of Time, Knowledge, The Assignment of Auditor, Experience.
 
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