PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN, DAN TANGGUNG JAWAB AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Jakarta dan terdaftar pada Otoritas Jasa Keuangan) (

SABAR

PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN, DAN TANGGUNG JAWAB AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Jakarta dan terdaftar pada Otoritas Jasa Keuangan) (

dc.contributor.author	SABAR
dc.date.accessioned	2016-02-15T02:19:57Z
dc.date.accessioned	2019-10-22T02:50:31Z
dc.date.available	2016-02-15T02:19:57Z
dc.date.available	2019-10-22T02:50:31Z
dc.date.issued	2015
dc.description.abstract	Various audit cases and cases of violations committed by public accountants in foreign countries and Indonesia resulted in the low quality of the audit conducted by the public accountants, thus resulting in a decline in public confidence of the profession of public accountants. It is influenced by the professional skepticism, experienced and public accountant's responsibility. Based on such thinking, then this study aims to examine: (1) professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) the professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits. This research used descriptive analysis method and multiple regression, the collection of data using a survey approach to the distribution of a questionnaire on the 47 public accountants who is domiciled in Jakarta and was listed as a Accountants Forum members of capital market on the financial services authority, while the respondents in this study is a partner at the public accountant. The type of the data being used is the primary data using media data collection through questionnaire. Analysis for hypothesis testing using multiple regression analysis. The results of this research indicate that: (1) Professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) Professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits. The higher the professional skepticism, and the better the experience of belonging, as well as the higher the responsibility of public accountant will further improve the quality of audits conducted by the public accountants.	en_US
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/6611
dc.publisher	Tesis Program Magister Akuntansi Universitas Widyatama	en_US
dc.relation.ispartofseries	;16131M018
dc.subject	Professional skepticism	en_US
dc.subject	experience	en_US
dc.subject	responsibilities of public accountants of the quality audit	en_US
dc.title	PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN, DAN TANGGUNG JAWAB AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Jakarta dan terdaftar pada Otoritas Jasa Keuangan) (	en_US
dc.type	Thesis	en_US