Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal JURNAL MUTIARA AKUNTANSI
Tampubolon, Novita Grasella Vefri Yanti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Situmeang, Nikita; Tampubolon, Novita Grasella Vefri Yanti; Sianturi, Renawati; Simaremare, Noviani Santaria; Evanta, Aremi
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.635 KB)

Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
Co-Authors Sianturi, Renawati Simaremare, Noviani Santaria Situmeang, Nikita Tarigan, Aremi Evanta