Dublin Core
Title
PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH
Description
This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis used is multiple linears regression. Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling. Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling.
Creator
Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala
Indriani, Mirna; Fakultas Ekonomi Universitas Syiah Kuala
Usman, Iskandar; Badan Pemeriksaan Keuangan Perwakilan Provinsi Aceh
Source
Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 176 – 186
1693-3397
1693-3397
Publisher
Program Magister Akuntansi Unsyiah
Date
2011-07-01
Relation
http://jurnal.unsyiah.ac.id/TRA/article/view/593/502
Format
application/pdf
Language
eng
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Identifier
http://jurnal.unsyiah.ac.id/TRA/article/view/593