Skripsi

PENGARUH BIAYA AUDIT, BEBAN KERJA AUDITOR, RISIKO AUDIT, DAN PERENCANAAN AUDIT TERHADAP KUALITAS AUDIT (STUDI KASUS DI KANTOR AKUNTAN PUBLIK SE-SUMATERA BAGIAN SELATAN)

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Penilaian

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This study aims to examine the effect of audit fees, auditor workload, audit risk, and audit planning on audit quality. The population used in this study were auditors who worked in public accounting firms throughout Southern Sumatra. Sampling using purposive sampling method based on certain criteria. The number of respondents sampled in this study were 61 auditors. The type of data used is primary data obtained through the distribution of questionnaires. This study is a quantitative descriptive study in which the data is analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS 4.0 version. The test was conducted in two parts, outer model and inner model. The results showed that audit fees, auditor workload, and audit risk have no significant effect on audit quality, while audit planning has a positive and significant effect on audit quality. Keywords: Audit Fees, Auditor Workload, Audit Risk, Audit Planning, Audit Quality

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006390	T130503	T1305032023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1305032023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xix, 90 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

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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