Skripsi

PENGARUH SATUAN PENGAWASAN INTERNAL DAN RISIKO PENGENDALIAN TERHADAP RUANG LINGKUP AUDIT YANG DILAKUKAN OLEH KANTOR AKUNTAN PUBLIK DALAM PEMERIKSAAN LAPORAN KEUANGAN PERUSAHAAN.

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Penilaian

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This study aims to determine and analyze the effect of the internal control unit and control risk on the scope of audits carried out by public accounting firms in examining the company's financial statements. The type of data used in this study is primary data obtained by distributing questionnaires to all KAP in the city of Palembang. The respondents of this study are public accountants who worked at public accounting firms in the city of Palembang with the total of 45 respondents. The analytical technique used is the evaluation of the measurement model, structural model and hypothesis testing using SmartPLS 3.0 software. The results showed that the internal control unit had a positive effect on the audit of the company's financial statements and control risk had a negative effect on the audit of the company's financial statements. This study has limitations, namely the amount of data and the time of the study, so that this study can’t fully disclose to represent all public accounting firms in the city of Palembang.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001956	T73144	T731442022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T731442022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2022

Collation

xvii, 62 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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