PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT

Nurrohmah, Siti (2015) PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT. S1 thesis, Universitas Pendidikan Indonesia.

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

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-kausal dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaanThis research is done for knowing the description about The Quality Control System of The A Public Accounting Firm and The Effectiveness of The Audit Planning in A Public Accounting Firms in Bandung and Cimahi, also for knowing the effect of the quality control system to the procces of audit planning. The research method used is description-causal method with quantitative approachment. The data taken is from primer data by using questionnaire. To analyze the data, the researcher uses Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study show that the quality control system of a public accounting firm in Bandung and Cimahi included in the excellent category , namely , by 91.63 % . While the effectiveness of audit planning are included in the category of very good / effective that is equal to 85.56 % . Quality control system of public accounting firms positively affects the effectiveness of audit planning is equal 0.2079 or 20.79 % . audit yaitu sebesar 0,2079 atau 20,79%.----------

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S PEA NUR: p- 2015 ; Pembimbing: I.H. Aman F. AK.
Uncontrolled Keywords: Sistem Pengendalian Mutu Kantor Akuntan Publik, Efektivitas Perencanaan Audit
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr. Tri Agung
Date Deposited: 25 Aug 2016 06:48
Last Modified: 25 Aug 2016 06:48
URI: http://repository.upi.edu/id/eprint/22004

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