PENGARUH KOMPETENSI, INDEPENDENSI TERHADAP RISIKO PENEMUAN YANG DIRENCANAKAN DI KANTOR AKUNTAN PUBLIK KOTA PALEMBANG

SARI, GALUH INDAH and Ubaidillah, Ubaidillah and DP, Rina Tjandrakirana (2019) PENGARUH KOMPETENSI, INDEPENDENSI TERHADAP RISIKO PENEMUAN YANG DIRENCANAKAN DI KANTOR AKUNTAN PUBLIK KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Audit is one form of examination in the preparation of financial statements. Users report results by the Public Accounting Firm (KAP) want an examination in accordance with auditing standards that have been established. This study aimed to analyze the effect of competence, independence on the planned detection risk. The planned detection risk is the risk of audit evidence for a segment in detecting misstatements that can still be tolerated. The data used in this research is the primary data is using purposive sampling method by spreading questionnaires or written questions addressed to respondents and surveys. The number of respondents in this research were 48 respondents. Data analysis technique used is multiple linear regression analysis. The results of this research indicate that (1) competence has a positive effect and significant to the planned detection risk, (2) independence has a positive effect and significant to the planned detection risk.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kompetensi, Independensi, Risiko Penemuan Yang Direncanakan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4425 not found.
Date Deposited:	16 Jan 2020 05:19
Last Modified:	16 Jan 2020 05:19
URI:	http://repository.unsri.ac.id/id/eprint/24309

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