SYAHRURRAHMAN, DWI (2022) Analisis Faktor-Faktor yang Memengaruhi Penentuan Kecukupan Jumlah Bukti Audit dalam Memperoleh Keyakinan yang Memadai bagi Auditor di KAP ABC. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini merupakan penelitian di bidang audit yang bertujuan untuk mengetahui faktor-faktor yang memengaruhi penentuan kecukupan jumlah bukti audit dalam memperoleh keyakinan yang memadai menurut auditor di KAP ABC. Metode dalam penelitian ini adalah wawancara dan kuesioner yang bersifat kualitatif berdasarkan pengetahuan, pengalaman, dan kriteria yang dimiliki oleh setiap auditor di KAP ABC sehingga metode analisis yang digunakan berupa analisis kualitatif. Hasil penelitian ini menunjukkan bahwa terdapat 12 faktor yang memengaruhi proses penentuan kecukupan jumlah bukti audit dalam memperoleh keyakinan yang memadai. Di antara faktor-faktor tersebut, terdapat tiga faktor yang cukup penting, yaitu jenis perusahaan, jenis akun, dan ukuran perusahaan./This study is research in auditing which aims to determine the factors that influence the determination of the sufficiency of audit evidence in obtaining reasonable assurance according to the auditor at KAP ABC. The method in this study are interviews and qualitative questionnaires based on the knowledge, experience, and criteria possessed by each auditor at KAP ABC so that the analytical method used is qualitative analysis. The results of this study indicate that there are 12 factors that influence the process of determining the sufficiency of audit evidence in obtaining reasonable assurance. Among these factors, there are three factors that are quite important, such as company’s type, account’s type, and company’s size.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kecukupan bukti audit, keyakinan memadai, jenis perusahaan, jenis akun, ukuran perusahaan,sufficiency of audit evidence, reasonable assurance, company’s type, account’s type, company’s size |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 Feb 2023 06:26 |
| Last Modified: | 15 Feb 2023 06:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/891 |
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