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PENGARUH PENERAPAN DUE PROFESSIONAL CARE TERHADAP KUALITAS LAPORAN AUDIT PADA KAP KOSASIH, NURDIYAMAN, TJAHJO DAN REKAN

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ABSTRACT EFFECT OF IMPLEMENTATION DUE PROFESSIONAL CARE ON AUDIT REPORT QUALITY IN KAP KOSASIH, NURDIYAMAN, TJAHJO AND PARTNER By: Sharon Sagala NIM: 1232174 This study was conducted aimed to determine how the effect of implementation Due Professional Care on Audit Report Quality in KAP Kosasih, Nurdiyaman, Tjahjo dan Rekan. The method used in this research is descriptive method and the analysis used in this study is a simple analysis of Correlation Coefficient Rank Spearman, Test Hypothesis and Calculate the Coefficient of Determination. Based on the analysis of known correlation coefficient rank spearman r = 0.700, which means there is a strong correlation between the implementation Due professional Care on Quality Audit Report Quality in KAP Kosasih, Nurdiyaman, Tjahjo dan Rekan. Hypothesis test results obtained from tcount > ttable is 5.186 > 2.048 and p < α is 0.00 < 0.05 which means Ha accepted, then there is a significant effect between implementation Due Professional Care on Audit Report Quality in KAP Kosasih, Nurdiyaman, Tjahjo dan Rekan. And the coefficient of determination of 49% which means implementation Due Professional Care related on Audit Report Quality of 49% and 51% are related by others than the study. Keywords: Due Professional Care, Audit Report Quality