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Title: Faktor-Faktor yang Mempengaruhi Penggunaan Metode Sampling Audit oleh Akuntan Publik (Studi pada KAP di Jakarta)
Authors: Zakiarul lsnneni
Advisors: Amilin
Wilda Farah
Keywords: audit sampling methods;complexity of audit document;experience;time pressure;perception of audit risk;perception of statistical sampling
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 lize of audit sampling methods by public accountants, with the variables tested re the perceptions of statistical sampling, the perception of audit risk, time ssure, experience and complexity of audit documents. This study using purposive sampling to determine the selection of the sample. otal of 30 accountant firms to be sampled in this study with the respondent data at can be processed as many as 85. Self-efficacy is the basic theory used to describe relationship between variables. The statistical method used to test the hypothesis Logistic Regression analysis. The results of this study found that the perception of the statistical sampling nd complexity of audit document affect the utilize of audit sampling methods, while perception of the audit risk, time pressure and the experience did not affect the lize of audit sampling methods by public accountants.
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