PENGARUH RESIKO AUDIT, INDEPEDENSI, KOMPETENSI, MOTIVASI, DAN BATASAN WAKTU TERHADAP KUALITAS HASIL AUDIT (STUDI EMPIRIS PADA KAP WILAYAH JAMBI, PEKANBARU DAN BATAM)
ABTRACK: The aim of this
research is (1) To get emirically proof the influence of audit risk,
independence, competence, motivation and range of time partially to wards the
improvement of audit guality, (2) To get the empirical proof whether audit
risk, independence, competence, motivation and range of time simultaneously
towards the improvement of audit quality. This research is a survey research
with giving guestioaires directly to sampel. The population in this research is
all auditors who work on public accoutant office in Jambi, Pekanbaru and Batam district.
The sampel technique which is used in this research is saturated samples, it is
a technique of taking sampel if all population to be the sample.The amount of
sampel are 95 auditors, based on the total of population. There are 95
questionaires are given to each leader of KAP but only 72 questionaires are
returned. The data analisis technigue used multiple linear regretion analysis
tecnigue used multiple linear regretion analysis by using SPSS 19.00 for
Windows the result of this research showed that (1) Audit risk, independence,
competence, motivation and range of time partially give influence towards audit
quality. (2) audit risk, independence, compentence, motivation and range of
time simultanneously also influence audit of quality.
Penulis: Badewin
Kode Jurnal: jpakuntansidd160573
