THE EFFECT OF PROCUREMENT PROCEDURE FOR PUBLIC ACCOUNTANT OFFICE SERVICES AND AUDIT FEE ON AUDIT QUALITY
dc.contributor.author | Syafdinal | |
dc.contributor.author | Yusuf, Paulus Sugianto | |
dc.date.accessioned | 2018-12-17T03:35:41Z | |
dc.date.accessioned | 2020-01-17T03:54:16Z | |
dc.date.available | 2018-12-17T03:35:41Z | |
dc.date.available | 2020-01-17T03:54:16Z | |
dc.date.issued | 2016-05-20 | |
dc.description.abstract | Audit quality is the correct responses must be given by KAP in completing an audit job which compares financial report to a work standard or predefined criterion. Audits quality can be attributed to the procurement procedure for KAP. In Elections of KAP need indispensable knowledge of the audit services procurement process in order to obtain a quality audit external services that appropriate to audit fee. The research method used in a study was survey approach with census taking and non-experimental research. The type of research used was explanatory research because to explain causal relationship and correlational relationship within variable through hypothesis test. The measurement technic that used to convert qualitative data to quantitative data was Likert scale. The three variable that used as predictor for audit quality produce that price variable is the dominant variable with 57% effected aqit quality compared to the two other variable which is general and administration qualification and technical qualification. | en_US |
dc.identifier.isbn | 978-604-84-1563-1 | |
dc.identifier.uri | http://repository.widyatama.ac.id/xmlui/handle/123456789/9855 | |
dc.language.iso | en | en_US |
dc.publisher | International Conference on Accounting & Finance 2016 (ICOAF 2016), Danang University | en_US |
dc.relation.ispartofseries | KII.HC.;0158 | |
dc.subject | Audit Quality | en_US |
dc.subject | Procurement Procedure for Selection of KAP | en_US |
dc.subject | Audit Fee | en_US |
dc.title | THE EFFECT OF PROCUREMENT PROCEDURE FOR PUBLIC ACCOUNTANT OFFICE SERVICES AND AUDIT FEE ON AUDIT QUALITY | en_US |
dc.type | Article | en_US |