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Widhah Raihanah
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Social Sciences

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PROSEDUR AUDIT ATAS LAPORAN REALISASI ANGGARAN (LRA) Nurdiah Anjas Kesuma; Muhammad Ilham Ismail; Dina Ristika; Widhah Raihanah; Muhammad Fauzan Ahnaf
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The purpose of this study is to determine the audit procedures at public accounting firms in Palembang which is Kantor Akuntan Publik Drs. H. Suparman, Ak to the standard it supposed to use which is International Standard on Auditing or best known as ISA. The type of data used in this research is qualitative. The results show that the audit procedures in Kantor Akuntan Publik Drs. H. Suparman, Ak has been appropriate to ISA as its standard.
PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Widhah Raihanah; Evada Dewata; Rosy Armaini
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

TheIpurpose of this study is to determine the effect of audit fee, auditor integrity, and time budget pressure on audit quality at public accounting firms in Palembang. The type of data used in this research is quantitative. The population of this research is auditors who work at Public Accounting Firms in Palembang which are registered at the Indonesian Institute of Certified Public Accountants in 2020 as many as 10 KAPs. By using the total sampling method or census obtained 8 KAP as research samples. The data collection of this research was done by distributing questionnaires to 45 auditors. This study uses multiple linear regression analysis with SPSS version 26. The results show that: (1) Audit fee significantly positive effects on Audit Quality (2) Auditor Integrity significantly positive effects on Audit Quality (3) Time budget pressure significantly negative effects on Audit Quality, and (4) Audit Fee, Auditor Integrity, and Time budget pressure together (simultaneously) significantly positivexeffect on Audit Quality by 45.50%.
Co-Authors Dina Ristika Evada Dewata dewata Muhammad Fauzan Ahnaf Muhammad Ilham Ismail Nurdiah Anjas Kesuma Rosy Armaini