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

  • Gde Herry Sugiarto Asana Sekolah Tinggi Ilmu Ekonomi Triatma Mulya, Badung, Bali
  • Ni Nyoman Sri Rahayu Trisna Dewi Sekolah Tinggi Ilmu Ekonomi Triatma Mulya, Badung, Bali

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.


Keywords: Training, experience, work discipline, timeframe of completion audit

Published
Jul 31, 2018
How to Cite
ASANA, Gde Herry Sugiarto; TRISNA DEWI, Ni Nyoman Sri Rahayu. RENTANG WAKTU PENYELESAIAN AUDIT DITINJAU DARI PELATIHAN, PENGALAMAN, DAN DISIPLIN KERJA. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 23, n. 2, p. 122 - 130, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/96>. Date accessed: 04 jan. 2021.
Citation Formats
Issue
Vol 23 No 2 (2017): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles