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Title: Faktor-Faktor yang Mempengaruhi Penggunaan Metode Sampling Audit oleh Akuntan Publik (Studi pada KAP di Jakarta)
Advisors: Amilin
Wilda Farah
Keywords: Audit sampling methods;perception of statistical sampling;perception of audit risk;time pressure;experience;complexity of audit document
Issue Date: 20-Jun-2016
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study aimed to get empirical evidence about the factors that influence the utilize of audit sampling methods by public accountants, with the variables tested were the perceptions of statistical sampling, the perception of audit risk, time pressure, experience and complexity of audit documents. This study using purposive sampling to determine the selection of the sample. A total of 30 accountant firms to be sampled in this study with the respondent data that can be processed as many as 85. Self-efficacy is the basic theory used to describe the relationship between variables. The statistical method used to test the hypothesis is Logistic Regression analysis. The results of this study found that the perception of the statistical sampling and complexity of audit document affect the utilize of audit sampling methods, while the perception of the audit risk, time pressure and the experience did not affect the utilize of audit sampling methods by public accountants.
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