Prastomo, Heru (2021) PENGARUH KOMPETENSI AUDITOR DAN RISIKO AUDIT TERDAP PERSUASIVITAS BUKTI AUDIT (Studi pada Kantor Akuntan Publik Drs Thomas Blasius Widartoyo & Rekan yang Terdaftar di Ikatan Akuntan Publik Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor dan risiko audit terhadap persuasivitas bukti audit Sampel yang digunakan dalam penelitian ini adalah Kantor Akuntan Publik Drs Thomas, Blasius, Widartoyo & Rekan. Penelitian ini menggunakan jenis penelitian kuantitatif dengan metode linear berganda yang diolah menggunakan program aplikasi SPSS versi 22. Jumlah auditor yang diteliti sebanyak 50 auditor. Analisis data menggunakan alat analisis uji regresi berganda yang didahului dengan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Pengujian hipotesa dilakukan dengan menggunakan uji F dan uji t. Hasil perhitungan menunjukkan bahwa Kompetensi auditor secara parsial berpengaruh signifikan kearah positif terhadap persuasivitas bukti audit, Risiko audit secara parsial berpengaruh signifikan kearah positif terhadap persuasivitas bukti dan Kompetensi auditor dan risiko audit secara simultan berpengaruh signifikan terhadap persuasivitas bukti audit Kata kunci : Kompetensi Auditor, Risiko Audit dan Persuasivitas Bukti Audit. ABSTRACT This study aims to examine the effect of auditor competency and audit risk on persuasion of audit evidence. The samples used in this study were Drs Thomas, Blasius, Widartoyo & Partners of the Public Accountants Office. This study uses a type of quantitative research with multiple linear methods that are processed using the SPSS version 22 application program. The number of auditors needed is 50 auditor. Data analysis used a multiple regression analysis tool that was preceded by a classic assumption test consisting of a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing is done using the F test and t test. The calculation results show that auditor competence partially has a significant positive effect on persuasion of audit evidence, audit risk partially has a positive effect on persuasion of evidence and auditor competence and audit risk simultaneously have a significant effect on persuasion of audit evidence. Keywords : Auditor Competence, Audit Risk, and Audit Evidence Persuasion.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 07:15 | ||||||||
| Last Modified: | 23 Sep 2021 07:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5224 |
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