CITRA RIZQI AMANDA, . (2014) PENGARUH PENGENDALIAN INTERNAL, ANGGARAN WAKTU DAN PROGRAM AUDIT TERHADAP TUJUAN DOKUMENTASI AUDIT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Pentingnyadokumentasipadasuatupengumpulaninformasiuntukmemberikanbu ktidalamsuatupemeriksaandapatmemberikanjaminanwajarpadahasilpemeriksaan auditor. Penelitianinibertujuanuntukmengujipengaruhpengendalianinternal, anggaranwaktu, dan program audit terhadaptujuandokumentasi audit.Teknik yang digunakan untuk memperoleh sampel yaitu convenience sampling.Penelitianinimenggunakanmetodepenelitian surveyterhadap 38respondendari 10 KAP di wilayah Jakarta Selatansebagaisampelpenelitian yang terdiridariauditor yangterdaftar di direktori KAP InstitutAkuntanPublik Indonesia tahun 2013. Pengumpulan data dalam penelitian ini menggunakan data primer denganmenggunakan kuesioner yang langsung diberikan kepada responden.Data yang diperolehdianalisismenggunakanperhitunganstatistikdengan software SPSS. Penelitianinimembuktikanbahwapengendalianinternal memberikanpengaruhsignifikanterhadaptujuandokumentasidengannilai t hitungsebesar 3,601 lebihbesardari t tabelyaknisebesar 2,0281. Anggaranwaktutidakmemberikanpengaruhsignifikanterhadaptujuandokumentasid engannilai t hitungsebesar 1,473 lebihkecildari t tabelyaknisebesar 2,0281. Serta program audit jugatidakmemberikanpengaruhsignifikanterhadaptujuandokumentasidengannilai t hitungsebesar 0,197 lebihkecildari t tabelyaknisebesar 2,0281. Hasilpengujianhipotesismenunjukkanbahwahanyavariabelpengendalian internal yang memilikipengaruh yang positifterhadaptujuandokumentasi audit. Jadi, jikaauditor memperhatikanpengendalian internal kliendenganbaikmakainformasi yang diperolehdaripengendalian internal tersebutdapatmembantu auditor memberikanopiniwajarpadalaporan auditor. ******************* The importance of documentation in an information gathering is to give evidence in an examination that can provide reasonable assurance on the results of the auditor's opinion. This research aims to examine the effect of internal control, time budgets, and program audit on the objectives of audit documentation. Techniques that are used to obtain a sample areconvenience sampling. This study uses survey research to 38 respondents of 10 KAP in South Jakarta as a study sample consisting of auditors registered in the directory KAP Indonesian Institute of Certified Public Accountants in 2013. Collecting data in this study using primary data using questionnaires given to the respondents directly. Data were analyzed using SPSS statistical calculations. This study proves that internal control has significant impact on documentation purposes with t value of 3.601 is greater than t table which is equal to 2.0281. Budget time is not a significant effect on the purpose of documentation with t value of 1.473 is smaller than t table which is equal to 2.0281. As well as the audit program was also not a significant effect on the purpose of documentation with t value of 0.197 is smaller than t table which is equal to 2.0281. The results of hypothesis testing showed that the only variable that internal controls have a positive influence on the purpose of the audit documentation. So, if the auditor's attention to the client's internal controls with either the information obtained from these internal controls can help auditors provide a reasonable opinion in the auditor's report.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Subjects: | Ilmu Sosial > Keuangan |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Rima Safitri . |
| Date Deposited: | 07 Jul 2020 16:13 |
| Last Modified: | 07 Jul 2020 16:13 |
| URI: | http://repository.unj.ac.id/id/eprint/8049 |
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