Studi Analisis Varians Ranking Dua- Arah Friedman terhadap Kompetensi Dimensi Pengetahuan Auditor di Kantor Akuntan Publik Jakarta  

Oleh:

Samosir, Perak ; Ratnawati

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 27 no. 324 (Oct. 2012), page 49-53.
Topik: Analisis Varians; Ranking Dua- Arah Friedman; Pengetahuan Auditor; Akuntan Publik.
Fulltext: 49-53-Bernard.pdf (4.29MB)

Isi artikel

In conducting the auditing, the auditor should have the competence dimension of knowledge. It can be analyzed through the respondent's answers to the statements relating to the competence dimension of knowledge of an auditor. The purpose of this study is to see if there is a statement to the effect of the respondent's answer and whether there is a correlation between the grain statements. The method used analysis of auditor competence dimension of knowledge in performing auditing and other data collected by questinaires distributed to 30 Public Auditor offices in Jakarta. The result showed that no significant differences from respondents' answers to the statement items relating to the auditor’s competence of knowledge dimension.

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