PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH
ABSTRACT: This research is
done at BPK branch office Aceh Province
which aim to know the influence of time budget audit, complexsity of
audit document and audit experience toward judgement audit sampling either
simultaneously or partially.
Responden of this research is auditors at BPK branch office Aceh
Province. The objective of this research
is to be able to seek the causality between the time budget audit, complexsity
of audit document and audit experience toward judgement audit sampling with 56
auditors samples of populations 99 auditors who is taken at stratified random
sapling. Technics of data analysis used
is multiple linears regression.
Result of this research indicate that the time budget audit, complexsity
of audit document and auditor experience by simultaneously have significan
influence toward judgement audit sampling. By partially just time budget audit
have significan influence toward judgement audit sampling, but complexsity of
audit document and auditor experience do not have significan influence toward
judgement audit sampling.
Keyword: time budget audit,
complexsity of audit document, auditor experience and judgement audit sampling
Penulis: Nadirsyah Nadirsyah,
Mirna Indriani, Iskandar Usman
Kode Jurnal: jpakuntansidd110073
