PERSEPSI PENGGUNA JASA AUDITOR INTERNAL TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perseroan Terbatas yang Memiliki ISO dan tidak di Kabupaten Jember)

Abstract

This research is intended to test whether there is a perception difference between Company that get ISO certified and Company that did not get ISO certified toward audit quality in Jember regency that registered in Desperindag. The chosen company that get ISO certified are BII, FIF, Bank Bukopin, PT. Gramedia, Bank Mandiri, Bank Syariah Mandiri, PT. Matahari, BTPN, BPR Cinde Wilis, CIMB Niaga, Herona Express, Bank Muamalat, Bussan Auto Finance, Bank BCA, Allianz Life, Bank Buana, AXA, Bank Danamon, Asuransi Bumi Asih Jaya, Semen Gresik, Bank Lippo, Coca Cola Amatil, Elteha, Eternit Gresik, Indomarco Prismatama, Kartika Chandra Glory, Kaliputih, Nipsea Raya, Niki Semen, Gudang Garam. While for the company that did not get ISO certified are Mitra Abadi Maju Mapan, Bank Rini, AJ Sentral Asia Raya Car, Mayangsari, Suara Akbar, Adira, Kiss FM, Tanjung Jaya, Dinamika Finance, Anindita Multiniaga Indo, Argopuro Karya Kencana Utama, Artaboga Cemerlang, Asuransi Jiwa Manulife, Asuransi Ramayana, Bina Peri Permai, Bandialit, CNBC, Cipta Niaga, Columbindo, Gunung Batu Utama, Global Mas, Gunung Kelabat Citra Abadi, Harlindo Sejahtera, Heinz ABC Indonesia, Indofarma Husada Sehat, Hotel Modern BP, Indo Trisakti Sejati Motor, Ing Indonesia Life Insurance, Jember Lestari BPR, Marga Nusantara Jaya, Primadona Delta Mobil, Perusahaan Perkebunan Jember, Safari Mobil Plaza. The data used in this research is primary data. Purposive sampling is applied in this research. Likert scale is used in the questionnaire measurement. The hypothesis is tested by using parametric test-Independet Sample T-Test. Based on the Independent Sample T-Test, there is a difference perception between Company that get ISO certified and Company that did not get ISO certified toward audit quality. It can be seen from the result of the test that shows significance value is smaller than 0,05 that is 0,000. It tells that H 0 is rejected and H is accepted. Hopefully, the population of the research can be enlarged in the next research. Also, to A add other variables of the research so that it can be generalized.