Tamado, Ayub Binsar (2024) PENGARUH REMOTE AUDIT DAN SKEPTISME PROFESIONAL AUDITOR DALAM MENJAGA KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK WILAYAH SURABAYA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Remote Audit and Professional Skepticism on Audit Quality. The object of research is auditors with partner positions who work in public accounting firms in the Surabaya area, totaling 117 auditors. The sample in this study was determined using probability sampling method by applying simple random sampling technique. The research method in this study was carried out using quantitative methods with primary data carried out by distributing questionnaires directly to public accounting firms in Surabaya. The data analysis method used is Partial Least Square (PLS) with WarpPLS Version 8.0 software. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Ayub Binsar Tamado Sigaian | ||||||||||||
| Date Deposited: | 04 Jul 2024 03:30 | ||||||||||||
| Last Modified: | 04 Jul 2024 03:30 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/25449 |
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