Pengaruh Tindakan Supervisi Dan Tekanan Sosial Terhadap Kualitas Audit (Studi Empiris BPKP Sumatera Utara)

Abstract

The quality of the audit as the probability that an auditor will find and report violations in the client accounting systems. Ikatan Akuntan Indonesia (IAI) argued that the audited auditor said quality auditing standards and if it meets the standards of quality control. The purpose of this research was to know and analyze the effect of acts of supervision and social pressure against the quality of the audit. Data collection was done through the dissemination of a questionnaire that has been tested for validity and reabilitas. This research dilakukkan on auditor BPKP North Sumatra Province. The method of this study, researchers conducted a study using associative and quantitative approach. Test tools used in this research are multiple linear regression. Results of the study are (1) the Act of supervision effect on audit Quality, (2) social pressure influence on the quality of audit, (3) social pressure and supervision Actions take effect simultaneously with the quality audit.