التفاصيل البيبلوغرافية
| العنوان: |
Pengaruh Pengalaman Auditor, Independensi, Time Budget Pressure Dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali |
| المؤلفون: |
Ni Putu Atriska Dewi, I Gede Cahyadi Putra, I Ketut Sunarwijaya |
| المصدر: |
KARMA (Karya Riset Mahasiswa Akuntansi); Vol. 1 No. 5 (2021): Oktober; 1589-1596 |
| بيانات النشر: |
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Unmas Denpasar |
| سنة النشر: |
2022 |
| مصطلحات موضوعية: |
auditor experience, independence, time budget pressure, audit fees |
| الوصف: |
Audit quality is the probability of an auditor in finding and reporting an error or deviation that occurs in a client's accounting system. This study aims to examine and re-analyze the effect of the auditor's experience variables, independence, time budget pressure, and audit fees on audit quality. The sample in this study were 72 auditors who worked at the Public Accounting Firm in Bali and had worked for more than one year as auditors. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that the auditor's experience, independence, and audit fee variables had a positive effect on audit quality. While the time budget pressure variable has a negative effect on audit quality. |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| Relation: |
https://e-journal.unmas.ac.id/index.php/karma/article/view/3738/2834; https://e-journal.unmas.ac.id/index.php/karma/article/view/3738 |
| الاتاحة: |
https://e-journal.unmas.ac.id/index.php/karma/article/view/3738 |
| Rights: |
Copyright (c) 2021 Universitas Mahasaraswati Denpasar |
| رقم الانضمام: |
edsbas.AA28CAAC |
| قاعدة البيانات: |
BASE |