职业怀疑主义、工作经验、审查费用和独立性对雅加达DKI引擎盖上审计质量的影响

S. Mulyani, Jimmi Osamara Munthe
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引用次数: 12

摘要

本研究的目的是确定专业怀疑、工作经验、审计费用和独立性对DKI雅加达会计师审计质量的影响。本研究中使用的数据是主要数据,以问卷调查数据收集中被调查者的回答形式。抽样采用系数抽样法,对符合标准的150个样本进行抽样。本研究采用多元线性回归分析进行假设检验。结果表明,可变的职业怀疑和审计费用对审计质量有正向影响,而工作经验变量和独立性对审计质量没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA
The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.
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