PENGARUH FEE AUDIT, AUDIT TENURE DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR

Kustandy Cindy, Cindy Kustandi (2020) PENGARUH FEE AUDIT, AUDIT TENURE DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Cindy Kustandy Dosen Pembimbing : 11150000230 Siti Almurni, S. E, M. Ak, CAP, CAAT Program Studi S-1 Akuntansi PENGARUH FEE AUDIT, AUDIT TENURE DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh fee audit, audit tenure dan independensi auditor terhadap kualitas audit secara parsial dan simultan pada kantor akuntan publik di Jakarta Timur. Variabel bebas atau independen pada penelitian ini adalah fee audit, audit tenure dan independensi auditor sedangkan variabel terikat atau dependen pada penelitian ini adalah kualitas audit. Populasi dalam penelitian ini merupakan auditor Kantor Akuntan Publik (KAP) di Wilayah Jakarta Timur yang terdaftar di Directory Institut Akuntan Publik Indonesia (IAPI) tahun 2019. Sampel yang diambil menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 108 auditor. Jenis data dari penelitian ini adalah data primer. Metode pengumpulan data dengan menggunakan kuesioner yang disebarkan langsung ke Kantor Akuntan Publik (KAP) dengan auditor sebagai respondennya. Teknik analisis data penelitian ini menggunakan metode berbasis regresi linear berganda dengan SPSS versi 22.00. Hasil penelitian membuktikan bahwa variabel fee audit berpengaruh positif signifikan terhadap kualitas audit. Variabel audit tenure berpengaruh negatif signifikan terhadap kualitas audit. Variabel independensi auditor berpengaruh positif signifikan terhadap kualitas audit. Hasil penelitian secara simultan membuktikan bahwa variabel fee audit, audit tenure dan independensi auditor berpengaruh signifikan terhadap kualitas audit. Kata Kunci : Fee Audit, Audit Tenure, Independensi Auditor, Kualitas Audit Cindy Kustandy Dosen Pembimbing : 11150000230 Siti Almurni, S. E, M. Ak, CAP, CAAT Program Studi S-1 Akuntansi THE INFLUENCE OF AUDIT FEE, AUDIT TENURE AND AUDITOR INDEPENDENCE ON AUDIT QUALITY ON PUBLIC ACCOUNTING FIRM IN EAST JAKARTA ABSTRACT The research aims to examine the effect of audit fees, audit tenure and auditor independence on audit quality partially and simultaneously at public accounting firm in East Jakarta. The independent or independent variables in this study are audit fees, audit tenure and auditor independence while the dependent or dependent variable in this study is audit quality. The population in this study were auditors of the Public Accountant Firm (KAP) in the East Jakarta Region registered with the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) 2019. Samples were taken using purposive sampling technique, with a total sample of 108 auditors. The type of data from this study is primary data. The data collection method uses questionnaire distributed directly to the Public Accounting Firm (KAP) with the auditor as the respondent. The data analysis technique of this study uses multiple linear regression based methods with SPSS version 22.00. The results of the study prove that the audit fee variable has a significant positive effect on audit quality. Audit tenure variable has a significant negative effect on audit quality. The auditor independence variable has a significant positive effect on audit quality. The results of the study simultaneously prove that audit fee, audit tenure and auditor independence variable have a significant effect on audit quality. Kata Kunci : Audit Fee, Audit Tenure, Auditor Independence, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDAlmurni Siti, Siti AlmurniUNSPECIFIEDSitiAlmurni@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 243 not found.
Date Deposited: 07 Jan 2021 07:19
Last Modified: 07 Jan 2021 07:19
URI: http://repository.stei.ac.id/id/eprint/2983

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