RENTANG WAKTU PENYELESAIAN AUDIT DITINJAU DARI PELATIHAN, PENGALAMAN, DAN DISIPLIN KERJA

Gde Herry Sugiarto, Asana and Ni Nyoman Sri Rahayu Trisna, Dewi (2017) RENTANG WAKTU PENYELESAIAN AUDIT DITINJAU DARI PELATIHAN, PENGALAMAN, DAN DISIPLIN KERJA. Jurnal Ilmiah Manajemen dan Akuntansi, 23 (2). pp. 122-130. ISSN 2301-8291

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Abstract

Economic decisions can be taken when the audited financial statements have been completed, so the completion timing of the audited financial statements affects the economic decision making. There were 55 auditors who became respondents in this study. The sample in this study is determined by purposive sampling, with criteria of the auditor being the sample has had work experience as auditor for 1 year in Public Accounting Firm. This research has fulfilled instrument test, classic assumption test, and model feasibility test. The result is training, experience, and work discipline affect the audit completion timeframe. The negative value of beta coefficient on the regression model of each variable shows that the influence between variables is inversely proportional. This means that any improvement in training, experience, and work discipline impacts on the decline in audit completion time, and vice versa.

Item Type:	Article
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mr. Gde Herry Sugiarto Asana
Date Deposited:	04 Jan 2021 06:39
Last Modified:	04 Jan 2021 06:39
URI:	http://eprints.triatmamulya.ac.id/id/eprint/309

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