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Preparation of High Education in Applying International Audit Standard (ISA) in Audit Subject

Author

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  • Kazia Laturette

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesiapan tenaga pengajar dan dukungan institusi terhadap penerapan standar ISA di mata kuliah audit. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan alat uji PLS (Partial Least Square). Responden dari penelitian ini adalah Dosen Audit di Indonesia yang telah memiliki Sertifikasi Mengajar audit. Instrumen dari penelitian ini menggunakan kuisioner. Hasil dari penelitian ini menunjukan bahwa Kesiapan Tenaga Pengajar berpengaruh signifikan terhadap penerapan International Standar Audit di mata kuliah audit, sedangkan Dukungan Institusional tidak berpengaruh terhadap penerapan ISA di mata kuliah audit. Hubungan Dukungan Institutional bersifat negatif terhadap penerapan ISA di mata kuliah audit. Keyword: Implemetation ISA, Readiness of Lecturer, Intitutional Support.

Suggested Citation

  • Kazia Laturette, 2017. "Preparation of High Education in Applying International Audit Standard (ISA) in Audit Subject," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 103-109, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:103-109
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    Keywords

    ISA; High Education; Auditing;
    All these keywords.

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