文章基本信息

标题：PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT
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作者：Devianti Harahap ; NR Handiani Suciati ; Evita Puspitasari 等
期刊名称：Jurnal ASET (Akuntansi Riset)
印刷版ISSN：2086-2563
电子版ISSN：2541-0342
出版年度：2017
卷号：9
期号：1
页码：55-72
DOI：10.17509/jaset.v9i1.5444
出版社：Program Studi Akuntansi
摘要：An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.
关键词：international standards on auditing (isa); audit quality