Pengaruh Independensi, Keahlian, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan Terhadap Audit Judgement (Studi Kasus Pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Sari, Desi Eka Puspita and , Dra. RinaTrisnawati,M.Si,Ph.D,Ak,CA (2018) Pengaruh Independensi, Keahlian, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan Terhadap Audit Judgement (Studi Kasus Pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The profession of accountant or auditor is a profession that has a large responsibility in a company to ascertain whether the company's financial statements are appropriate for consideration in decision making. This study has the purpose of testing and analyzing the influence of independence, expertise, locus of control, and knowledge of detecting errors in the audit judgment . The population in this study are auditors working in the Public Accountants Office in Surakata and Yogyakarta. Data collection method used convenience sampling technique by obtaining 37 questionnaires from 10 Public Accounting Firms. The method used to analyze the data is by multiple linear analysis with SPSS program (Statistical Product and Service Solution) 20.0. Based on the results of the study, it can be concluded that independence influences judgment audit, while expertise, locus of control and knowledge of detecting errors do not affect the audit judgement.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit judgement,independence, , Locus of Control, knowledge of detecting errors
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DESI EKA PUSPITA SARI
Date Deposited:	15 Nov 2018 03:50
Last Modified:	15 Nov 2018 03:50
URI:	http://eprints.ums.ac.id/id/eprint/69143

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