Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Putu Piorina Fortuna Sari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH SIKAP SKEPTISME, PENGALAMAN AUDIT, KOMPETENSI, DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT Ni Putu Piorina Fortuna Sari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the quality of the BPK audit Bali Provincial Legislative measured through attitude of skepticism, audit experience, competence and independence of an auditor. Audit quality is the ability of an auditor to obtain and evaluate audit evidence to find whether there is a discrepancy with the financial statement presentation standards. This research was conducted at the Supreme Audit Board of the Republic of Indonesia Bali Provincial Representative. The number of samples examined as many as 36 people auditor, with saturated sample method that can serve all the population sample. Data collected through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis concluded that the skepticism attitude, competence, and independence have positive effect and significant, while the audit experience has no effect on audit quality.
Co-Authors I Wayan Ramantha