THE EFFECT OF HUMAN CAPITAL ON THE QUALITY OF AUDITOR IN CPA FIRMS IN PADANG

PUTRI, KAMILLA (2015) THE EFFECT OF HUMAN CAPITAL ON THE QUALITY OF AUDITOR IN CPA FIRMS IN PADANG. Diploma thesis, Universitas Andalas.

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Abstract

Therefore it can be concluded that there are conflicting results regarding the effect gives by human capital towards the quality of auditor. The results of the study are diverse, and often consider that there is contradictory regarding research about human capital and the quality of auditor. This reinforces that further research about human capital and the quality of auditor is important to do, especially research conducted in Indonesia. This is supported by the increasing of importance of quality of auditors in public accounting firm in connection with human capital as part of an intangible asset. Human capital which was originally considered as a cost, now has been regarded as an important asset in the company. This study replicates research conducted by Cheng (2009) with some adjustments. However, this study is different from Cheng’s research (2009), where the subject of the research is the auditor who works in Certified Public Accounting Firms (CPA) in Padang. This research also referring of from the research conducted by Pradita (2010) with auditor who works in public accounting firm in Semarang as the subject of the research, with the additions and development on indicators of each variable, also with considerations that there are differences on the existences of human capital between auditors in provinces in Java and Sumatra. Moreover, the lack amount of research on human capital in West Sumatra is also one of the reasons why researchers interested to conduct this research. Based on the description above, researchers choose to give the title for the research as "The Effect of Human Capital on the Quality of Auditor in CPA firms in Padang".

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