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  • 标题:PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT
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  • 作者:Nyoman Tri Nurasta Amerthajaya ; Ni Ketut Lely Aryani M
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2016
  • 卷号:17
  • 期号:2
  • 页码:1603-1634
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要:This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province .The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling .The analysis technique used is multiple linear regression .The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % .Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.
  • 关键词:Computer Assisted Audit Techniques; Due Professionalisme care; Accountability; Spiritual Intelligence
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