Pengaruh Penugasan Berulang, dan Kecakapan Profesional Auditor terhadap Audit Delay Laporan Keuangan Pemkab & Kota di Provinsi Jawa Tengah

Crhestyan, Pandji and , Atwal Arifin, Drs., Akt.,M.Si (2019) Pengaruh Penugasan Berulang, dan Kecakapan Profesional Auditor terhadap Audit Delay Laporan Keuangan Pemkab & Kota di Provinsi Jawa Tengah. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of repeat assignment and professional auditor skills on audit delay in local government. , this study uses secondary data that is used to test whether or not there is an audit delay in the financial statements of local governments in Central Java Province in terms of auditor characteristics which include recurring assignments, as well as professional skills. The population in this study are all city and district governments in Central Java Province. The data used in this study uses data taken from the Central Java Supreme Audit Board (BPK) of the Republic of Indonesia in Semarang. The results of this study indicate that: Auditors repeated assignments do not affect audit delay, with a Wald value of 1.293 and a significance level of 0.255. Because the LHP BPK Semarang data from 2013-1015 failed to prove the hypothesis that repeated assignments affected audit delay. Professional skills have no effect on audit delay, with a Wald value of 3.135 and a significance level of 0.077, because the Semarang Semarang LHP 2013-2015 data did not succeed in proving the hypothesis that professional skills affect audit delay. Keywords: Repeated assignment, professional skills, audit delay.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Keywords: Repeated assignment, professional skills, audit delay.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PANDJI CRHESTYAN
Date Deposited:	20 Aug 2019 06:14
Last Modified:	20 Aug 2019 06:14
URI:	http://eprints.ums.ac.id/id/eprint/76412

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