INDEPENDENSI, ETIKA, SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT PADA KAP JAKARTA TIMUR

Permatasari, Lenni (2023) INDEPENDENSI, ETIKA, SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT PADA KAP JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh Independensi terhadap kualitas audit, pengaruh Etika terhadap kualitas audit, pengaruh Sistem Pengendalian Mutu terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) yang berada diwilayah Jakarta timur. Penelitian ini menggunakan jenis penelitian Asosiatif pendekatan Akuantitatif, yang diukur dengan menggunakan Analisa Outer model, inner model, dan pengujian Hipotesis dengan Software SmartPls 3.2.9 SEM (Partial Least Square – Structural Equation Modeling). Sampel ditentukan berdasarkan motoda purposive sampling, dengan jumlah sampel sebanyak 11 Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur sehingga total responden dalam penelitian ini sebanyak 100 Responden. Data yang digunakan dalam penelitian ini berupa data primer yang didapat dari penyebaran kuesioner. Hasil penelitian ini menunjukan bahwa Independensi tidak berpengaruh terhadap kualitas audit, Etika tidak berpengaruh terhadap kualitas audit, dan Sistem Pengendalian Mutu berpengaruh positif yang dimana berpengaruh signifikan terhadap Kualitas Audit pada KAP Jakarta Timur. This study aims to examine whether the effect of Independence on audit quality, the effect of Ethics on audit quality, the effect of Quality Control Systems on Audit Quality in Public Accounting Firms (KAP) located in the East Jakarta region. This study uses an associative type of research with an quantitative approach, which is measured using the Outer model analysis, inner model, and hypothesis testing with SmartPls 3.2.9 SEM (Partial Least Square – Structural Equation Modeling) Software. The sample was determined based on the purposive sampling method, with a total sample of 11 Public Accounting Firms (KAP) in the East Jakarta area so that the total number of respondents in this study was 100 respondents. The data used in this study is primary data obtained from distributing questionnaires. The results of this study indicate that independence has no effect on audit quality, ethics has no effect on audit quality, and the Quality Control System has a positive effect which has a significant effect on audit quality in the East Jakarta KAP.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor KAMIL, KRISHNA NIDN0304015801 krishna_kamil@stei.ac.id
Uncontrolled Keywords:	Independensi, Etika, Sistem Pengendalian Mutu Terhadap Kualitas Audit Pada KAP Jakarta Timur
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Lenni Permatasari
Date Deposited:	27 Jun 2023 09:26
Last Modified:	27 Jun 2023 09:26
URI:	http://repository.stei.ac.id/id/eprint/10199

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