Pengujian Kualitas Audit Terhadap Ekspektasi Klien dalam Audit Judgement  

Oleh:

Endah, Sih Mirmaning Damar ; Ayu R., Stephana Dyah ; Indarto, Stephani Lily

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Seri Kajian Ilmiah vol. 14 no. 02 (Nov. 2011), page 105-114.
Topik: Audit Judgment; Audit Team Experience; Commitment; Field of Work
Fulltext: s86 v14 n2 p105 2011.PDF (109.84KB)

Ketersediaan

Perpustakaan PKPM Nomor Panggil: S86 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study wanted to see the impact of audit quality produced by the CPA on the audit client's expectations. Expectations of audit quality in the study include: the experience of the audit team when performing the task, the audit team's understanding of the client's industry, the independence of the audit team, commitment to the CPA, the CPA leadership involvement, field work carried out by a team of audit and ethics standards adopted by the CPA, all these things whether it will affect the audit judgments. The sample in this study is the director of accounting / internal audit / accounting / corporate employees who deal directly with the audit team on a large scale manufacturing firms in Central Java. Of these, the researchers used the formula so obtained samples slovin minimum number of 87 companies. From the statistical results shows that none of the variables that significantly affect the client's expectations. Fault tolerance (a) was set at 5% with a significance of 95%.

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