E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.05.NO.05.TAHUN 2016

PENGARUH TINGKAT KECERDASAN DAN PENGALAMAN AUDIT TERHADAP KESIAPAN AUDITOR DALAM MENGHADAPI AFTA 2015 (Studi Empiris pada Auditor di Kantor Akuntan Publik Provinsi Bali)

I Gst Agung Krisna Lestari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sadha Suardikha (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
01 Jun 2016

Abstract

The Level of auditor comprehension especially in pacing IFRS and audit experience were important thing to know  auditor’s readiness to face 2015 AFTA. Motivation Theory theory purposed by Gibson in 2004 was the main theory. the primary data was used as data collection method in this research in which it was done to 75 of  98 auditor spread in nine KAP located in Bali. This research used multiple linear regression with assistant of SPSS version 17 as analysis data method. The result of this research was that comprehension level had positive impact for auditor’s readiness to face 2015 AFTA, audit experience as well. The conclusion of this research was that auditors having high comprehension level especially in understanding IFRS and having good readiness level, would prefer to have high readiness level to face 2015 AFTA.  

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Journal Info
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Website

Abbrev

EEB

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...