Pengaruh Pertimbangan Profesional, Intergritas Manajemen, Kepemilikan Publik Versus Terbatas dan Kondisi Keuangan Terhadap Kelayakan Bukti Audit pada KAP Di Kota Palembang  

Oleh:

Sirajudin, Betri

Jenis: Article from Journal - e-Journal
Dalam koleksi: Jurnal Forum Bisnis dan Kewirausahaan vol. 2 no. 1 (Sep. 2012), page 24-38.
Topik: Professional; Integrity; Public; Financial; Evidence; Profesional; Integritas; Publik; Financial; Bukti
Fulltext: BETRI - Bernard.pdf (239.6KB)

Isi artikel

The aim of this research is to determine the effect of professional judgment, management integrity, go public versus private, and financial condition simultaneously and partially towards the proper audit evidence on public Accountants Firm in Palembang city. This type of research is associative. Operationalization of variables consists of professional judgment, management integrity, go public versus private and financial condition towards the proper audit evidence. The population in this study used auditors which worked in public Accountant Firm in Palembang city. Based on the result of this study on Public Accountants Firm, can be seen that professional judgment, management integrity, go public versus private, and financial condition are simultaneously effect to the proper audit evidence about 99.4%. Furthermore, partially the effect of professional judgment, management integrity and go public versus private towards the proper audit evidence stand at 99.5%, 91.6%, and 78.9% respectively. While, financial condition does not effect on proper audit evidence.

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