PENGARUH BIAYA AUDIT, BEBAN KERJA AUDITOR, RISIKO AUDIT, DAN PERENCANAAN AUDIT TERHADAP KUALITAS AUDIT (STUDI KASUS DI KANTOR AKUNTAN PUBLIK SE-SUMATERA BAGIAN SELATAN)

FAIRUZIAH, VYONNA ALETA and Listya, Anisa (2023) PENGARUH BIAYA AUDIT, BEBAN KERJA AUDITOR, RISIKO AUDIT, DAN PERENCANAAN AUDIT TERHADAP KUALITAS AUDIT (STUDI KASUS DI KANTOR AKUNTAN PUBLIK SE-SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit fees, auditor workload, audit risk, and audit planning on audit quality. The population used in this study were auditors who worked in public accounting firms throughout Southern Sumatra. Sampling using purposive sampling method based on certain criteria. The number of respondents sampled in this study were 61 auditors. The type of data used is primary data obtained through the distribution of questionnaires. This study is a quantitative descriptive study in which the data is analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS 4.0 version. The test was conducted in two parts, outer model and inner model. The results showed that audit fees, auditor workload, and audit risk have no significant effect on audit quality, while audit planning has a positive and significant effect on audit quality. Keywords: Audit Fees, Auditor Workload, Audit Risk, Audit Planning, Audit Quality

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Biaya Audit, Beban Kerja Auditor, Risiko Audit, Perencanaan Audit, dan Kualitas Audit
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Vyonna Aleta Fairuziah
Date Deposited: 10 Nov 2023 08:29
Last Modified: 10 Nov 2023 08:29
URI: http://repository.unsri.ac.id/id/eprint/130503

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