PENGARUH SATUAN PENGAWASAN INTERNAL DAN RISIKO PENGENDALIAN TERHADAP RUANG LINGKUP AUDIT YANG DILAKUKAN OLEH KANTOR AKUNTAN PUBLIK DALAM PEMERIKSAAN LAPORAN KEUANGAN PERUSAHAAN

SAFINA, FARIZA MUSFA and Ubaidillah, Ubaidillah and Adhitama, Fardinant (2022) PENGARUH SATUAN PENGAWASAN INTERNAL DAN RISIKO PENGENDALIAN TERHADAP RUANG LINGKUP AUDIT YANG DILAKUKAN OLEH KANTOR AKUNTAN PUBLIK DALAM PEMERIKSAAN LAPORAN KEUANGAN PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and analyze the effect of the internal control unit and control risk on the scope of audits carried out by public accounting firms in examining the company's financial statements. The type of data used in this study is primary data obtained by distributing questionnaires to all KAP in the city of Palembang. The respondents of this study are public accountants who worked at public accounting firms in the city of Palembang with the total of 45 respondents. The analytical technique used is the evaluation of the measurement model, structural model and hypothesis testing using SmartPLS 3.0 software. The results showed that the internal control unit had a positive effect on the audit of the company's financial statements and control risk had a negative effect on the audit of the company's financial statements. This study has limitations, namely the amount of data and the time of the study, so that this study can’t fully disclose to represent all public accounting firms in the city of Palembang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Satuan Pengawasan Internal, Risiko Pengendalian, Pemeriksaan Laporan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. Fariza Musfa Safina
Date Deposited:	30 Jun 2022 08:28
Last Modified:	30 Jun 2022 08:28
URI:	http://repository.unsri.ac.id/id/eprint/73144

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