Wardani, Intan Kusuma (0651375) (2011) Pengaruh Pengalaman Auditor terhadap Kualitas Bahan Bukti yang Dikumpulkan. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Information of financial statement are important in corporate world, because through this information of financial statement may help users to take decision. Considering the number of users of financial statement, the auditor needed to give opinion on financial report. To support the opiniom, auditor should collect a good quality of audit evidence. Collection and evaluating a good quality of audit evidence are needed auditor’s skill, which is one of the factor is auditor experience. This aimed to test the hypothesis is “Influence the auditors doesn’t have a significant impact on the quality of the evidence collected in the audit assignment” can be paccepted or refused. There are two variables in this research, namely experience of the auditor as an independent variable (X) and the quality of the evidence collected in the audit assignment as the dependent variable (Y). This research was done by conducting surveys at seven public accounting firm with a number of 35 respondents. This research used a descriptive method with a survey approach. It is use a questionnaire to have a data and analyze the data using Simple Regretion at 0,199 significance level with SPSS Program. Based from hypothesis trial, the result is denote that Ho is accepted. This means that there’s an influence between experience of the auditor to audit the qualityof the evidence collected material but not significant.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | auditing, auditor experience, audit evidence |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 04 Jun 2015 11:04 |
| Last Modified: | 04 Jun 2015 11:04 |
| URI: | http://repository.maranatha.edu/id/eprint/12886 |
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