Biu, RafelVictor (2013) Peran Pengujian Substantif Dalam Peningkatan Kualitas Audit Pada Bank Perkreditan Rakyat (Studi Kasus Pada Beberapa Kap Di Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui seberapa besar peran dari pengujian substantif dalam meningkatkan kualitas audit pada BPR di Malang. Pengujian substantif dirasa dapat meningkatkan kualitas audit sehingga penulis ingin meneliti sejauh mana peningkatan kualitas audit yang dapat diberikan. Studi kasus dilakukan pada 2 KAP yang berlokasi di Malang agar dapat meningkatkan validitas dari hasil penelitian tersebut. Penelitian ini termasuk jenis penelitian kualitatif deskriptif dengan menggunakan studi kasus. Data yang digunakan adalah data primer atau data yang dikumpulkan dari tempat terjadinya peristiwa (sumbernya). Metode pengumpulan data menggunakan wawancara mendalam atau Indepth interview dan juga observasi selama kegiatan berlangsung. Metode analisa data menggunakan metode analisis data interaktif atau mereduksi data yang telah dikoleksi lalu membuat kesimpulan. Hasil penelitian ini menunjukkan bahwa pengujian substantif dapat meningkatkan kualitas audit berdasarkan prosedur yang telah dilakukan di lapangan serta peran sistem pengendalian dari BPR sendiri yang mempengaruhi tingkat peningkatan itu sendiri. Penelitian ini juga menemukan adanya kendala yang dihadapi oleh auditor di lapangan seprti waktu, anggaran, dan keterbatasan informasi dari pihak BPR.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/394/051308301 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Depositing User: | Endang Susworini |
| Date Deposited: | 26 Sep 2013 10:36 |
| Last Modified: | 19 Oct 2021 03:38 |
| URI: | http://repository.ub.ac.id/id/eprint/106810 |
![[thumbnail of LAMPIRAN.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
LAMPIRAN.pdf Download (1MB) |
|
Text
BAB_3.pdf Download (1MB) |
|
Text
BAB_2.pdf Download (1MB) |
|
Text
BAB_4.pdf Download (1MB) |
|
Text
BAB_5.pdf Download (1MB) |
|
Text
ABSTRAKSI.pdf Download (1MB) |
|
Text
BAB_I.pdf Download (1MB) |
|
Text
COVER_+DAFTAR_ISI.pdf Download (1MB) |
|
Text
DAFTAR_GAMBAR.pdf Download (1MB) |
|
Text
DAFTAR_ISI.pdf Download (1MB) |
|
Text
DAFTAR_LAMPIRAN.pdf Download (1MB) |
|
Text
DAFTAR_PUSTAKA.pdf Download (1MB) |
|
Text
DAFTAR_TABEL.pdf Download (1MB) |
|
Text
KATA_PENGANTAR.pdf Download (1MB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/14/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (26kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/15/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (11kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/16/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/17/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/18/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (37kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/19/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (15kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/20/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/21/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/22/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (24kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/23/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (10kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/24/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/25/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/40/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (27kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/41/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (11kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/42/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/43/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/44/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (47kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/45/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (18kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/46/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/47/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/48/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (36kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/49/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (15kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/50/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/51/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/52/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (37kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/53/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (15kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/54/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/55/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/56/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (35kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/57/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (14kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/58/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/59/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/60/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (36kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/61/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (14kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/62/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/63/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/64/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (36kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/65/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (14kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/66/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/67/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/68/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (39kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/69/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (15kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/70/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/71/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/72/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (36kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/73/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (14kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/74/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/75/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/76/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (39kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/77/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (16kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/78/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (4kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/79/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_lightbox]](http://repository.ub.ac.id/106810/80/lightbox.jpg) |
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg Download (31kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_preview]](http://repository.ub.ac.id/106810/81/preview.jpg) |
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg Download (13kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_medium]](http://repository.ub.ac.id/106810/82/medium.jpg) |
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg Download (3kB) |
![[thumbnail of Thumbnails conversion from text to thumbnail_small]](http://repository.ub.ac.id/106810/83/small.jpg) |
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg Download (1kB) |
Actions (login required)
 |
View Item |