PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT YANG EFEKTIF BERBASIS ISA

Amri, Khairul Aulia Rahman (2014) PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT YANG EFEKTIF BERBASIS ISA. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran skeptisme Profesional Auditor dan Pelaksanaan Prosedur Audit yang Efektif Berbasis ISA pada Empat Kantor Akuntan Publik berafiliasi internasional,serta untuk mengetahui pengaruh skeptisme profesional auditor terhadap pelaksanaan prosedur audit yang efektif berbasis ISA. Penelitian ini dilakukan pada Empat Kantor Akuntan Publik berafiliasi internasional di Jakarta,yaitu KAP Jansen &Ramdan (Affilica International), KAP Hendrawinata Eddy &Siddharta (Kreston International), KAP Joachim Sulistyo&Rekan (The Leading Edge Alliance)KAP Gani Sigiro&Handayani (Grant Thornton International). Hipotesis pada penelitian ini adalah skeptisme profesional auditor berpengaruh terhadap terhadap pelaksanaan prosedur audit yang efektif berbasis ISA. Metode penelitian yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif. Populasi untuk penelitian ini adalah auditor yang bekerja di Empat Kantor Akuntan Publik berafiliasi internasional tersebut. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan korelasi product moment. Berdasarkan hasil penelitian ini menunjukan bahwa skeptisme profesional auditor memiliki pengaruh yaitu sebesar 0,47 atau 47%. This study aims to describe the skepticism of Professional Auditors and Audit Procedures Effective Implementation on four international affiliated public accounting firm, as well as to determine the effect of professional skepticism to the implementation of effective audit procedures based ISA. This study was conducted atfour international affiliated public accounting firm in Jakarta, they areJansen &Ramdan (Affilica International), Hendrawinata Eddy &Siddharta (Kreston International), Joachim Sulistyo& Partners (The Leading Edge Alliance),GaniSigiro&Handayani(Grant Thornton International). The hypothesis in this study is the effect on the auditor's professional skepticism towards effectiveimplimentation audit procedures based ISA. The research method used is associative method with a quantitative approach. The population for this study are auditors who working in the international affiliated public accounting firm. Data obtained from primary data using questionnaires. Researchers to analyze data using product moment correlation. Based on the results of this study indicate that the auditor's professional skepticism has considerable influence in the amount of 0.47 or 47%.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No.Panggil S PEA AMR p-2014
Uncontrolled Keywords: Skeptisme Prosfesional auditor, Prosedur audit yang efektif berbasis ISA.
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 27 Feb 2015 01:37
Last Modified: 27 Feb 2015 01:37
URI: http://repository.upi.edu/id/eprint/13188

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