PENGARUH PENUGASAN AUDIT, AKUNTABILITAS, DAN PEMAHAMAN SISTEM INFORMASI TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor yang Bekerja di Kantor Akuntan Publik Jakarta Timur)

Abstract

This study aimed to examine the effect of audit assignments, accountability, and understanding of information systems to audit quality. The population in this study is the auditor who worked on the Public Accounting Firm (KAP) in Jakarta. KAP number located in Jakarta are located as much as 237 and as many as 31 in East Jakarta and taken as a sample of 15 KAP. Primary data collection method used is the method of sampling and nonprobabilitas of 150 questionnaires distributed 103 questionnaires were returned there. Data analysis techniques used in this test is the multiple linear regression analysis. Hypothesis testing results indicate that in partial accountability and understanding of information systems that affect audit quality, while simultaneously audit assignment variables, accountability and understanding of information systems affect the quality of the audit.
Keywords: Assignment Audit, Accountability, Understanding Information Systems and Audit Quality