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Pengaruh supervisi dan kepuasan kerja tehadap tindakan yang menurunkan kualitas audit

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This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn?t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.

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Ketersediaan

Call Number	Location	Available
EJK 1901	PSB lt.dasar - Pascasarjana	1

Penerbit	Surabaya Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.,
Edisi	-
Subjek	Job satisfaction Supervision reduced audit quality
ISBN/ISSN	14110393
Klasifikasi	-
Deskripsi Fisik	-
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data