PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta)
This study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires. Scope of the object of research conducted on the auditors who...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2017-08-01
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| Series: | Profita |
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| Online Access: | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2906 |
| _version_ | 1818417494875963392 |
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| author | Ridi Halman |
| author_facet | Ridi Halman |
| author_sort | Ridi Halman |
| collection | DOAJ |
| description | This study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires. Scope of the object of research conducted on the auditors who are in several Public Accounting Firm (KAP) in Jakarta. The results showed that the skill of the auditor has a positive effect on the quality of the audit report. The personal auditor attribute positively affects the quality of the audit report. The auditor's knowledge has a positive effect on the quality of the audit report. The auditor's experience has a positive effect on the quality of the audit report. |
| first_indexed | 2024-12-14T12:07:41Z |
| format | Article |
| id | doaj.art-2dc5c4a0bb0f4f57bc3730be1fe82953 |
| institution | Directory Open Access Journal |
| issn | 2086-7662 2622-1950 |
| language | English |
| last_indexed | 2024-12-14T12:07:41Z |
| publishDate | 2017-08-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | Profita |
| spelling | doaj.art-2dc5c4a0bb0f4f57bc3730be1fe829532022-12-21T23:01:50ZengUniversitas Mercu BuanaProfita2086-76622622-19502017-08-011023463591795PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta)Ridi Halman0Universitas Mercu BuanaThis study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires. Scope of the object of research conducted on the auditors who are in several Public Accounting Firm (KAP) in Jakarta. The results showed that the skill of the auditor has a positive effect on the quality of the audit report. The personal auditor attribute positively affects the quality of the audit report. The auditor's knowledge has a positive effect on the quality of the audit report. The auditor's experience has a positive effect on the quality of the audit report.http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2906skills, personal attributes, knowledge, experience, quality audit reports |
| spellingShingle | Ridi Halman PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) Profita skills, personal attributes, knowledge, experience, quality audit reports |
| title | PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) |
| title_full | PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) |
| title_fullStr | PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) |
| title_full_unstemmed | PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) |
| title_short | PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) |
| title_sort | pengaruh keterampilan skill atribut personal pengetahuan knowledge dan pengalaman auditor dalam proses pelaksanaan audit terhadap kualitas laporan audit yang dihasilkan survei pada kantor akuntan publik di dki jakarta |
| topic | skills, personal attributes, knowledge, experience, quality audit reports |
| url | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2906 |
| work_keys_str_mv | AT ridihalman pengaruhketerampilanskillatributpersonalpengetahuanknowledgedanpengalamanauditordalamprosespelaksanaanauditterhadapkualitaslaporanaudityangdihasilkansurveipadakantorakuntanpublikdidkijakarta |