Marita, Marita and Indrawati, Indrawati (2015) PENGARUH KODE ETIK, STANDAR PROFESIONAL AKUNTAN PUBLIK DAN STANDAR PENGENDALIAN MUTU TERHADAP MUTU AUDING DALAM PRAKTIK AUDIT. In: Prosiding Seminar : Seminar Nasional Ekonomi 2005 "Pemberdayaan Perekonomian Nasional Sebagai Upaya Memperkuat Unggulan Kompetitif Bangsa. Yogyakarta., 30 Agustus 2005, Yogyakarta.
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Abstract
This research show us the needed of financial information, which is free from information risk, can only be fulfilled through auditing of the financial report by the independent public accountant. The Examination do toward influence of IAI ethical code and rules, public accountant profesional standards and quality control standars to auditing quality. To test the influence IAI ethical code and rules, public accountant professional standards and quality control standards to auditing quality using double linear regretion technic analisys. Result of the research show: (1) IAI ethical code and rules, public accountant professional standards, and quality control standards, simultaneously influence the auditing quality in 5% standards significant is 0,600 or 60% amount, 40% remain influence by another variable apart from this research. (2) IAI ethical code and rules have posetive relationship but not significant in 5% standar becouse have significant standard 0,061 or above 95% confidence standard, although public accountant professional, and quality control standard individually influence positive relationship and significant to auditing qulity in 95% confidance standard.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | MARITA MARITA - |
| Date Deposited: | 17 Jan 2018 07:40 |
| Last Modified: | 17 Jan 2018 07:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14164 |
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