Pengaruh Kecerdasan Intelektual, Batasan Waktu Dan Pengetahuan Audit Terhadap Kualitas Audit (Studi Perwakilan BPKP Provinsi Riau)

Rahmat Setiawan, Indra (2022) Pengaruh Kecerdasan Intelektual, Batasan Waktu Dan Pengetahuan Audit Terhadap Kualitas Audit (Studi Perwakilan BPKP Provinsi Riau). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of intellectual intelligence, time constraints, and audit knowledge on audit quality (case study of representatives of BPKP Riau Province). The type of research conducted is quantitative. Data collection was carried out by distributing 81 questionnaires, which were filled in and returned only 55 in 4 fields at BPKP Riau Province.The data obtained were then analyzed using data analysis techniques consisting of: from multiple linear regression analysis, descriptive statistical test, coefficient test determination, classical assumption test and t test. The results of this study show that simultaneously, intellectual intelligence, time constraints, audit knowledge have an effect on audit quality at BPKP representatives in Riau Province. Partially, the variables of intellectual intelligence and audit knowledge have an effect on audit quality and time constraints have no effect on audit quality in representatives of BPKP Riau Province

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