MARDIYANAH, SITI (2020) PENGARUH KOMPETENSI, INDEPEDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Timur). Skripsi thesis, Sekkolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh kompetensi auditor, indepedensi auditor dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di wilayah Jakarta Timur. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di wilayah Jakarta Timur yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan simple random sampling, dengan jumlah sampel sebanyak 60 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Timur. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, (2) indepedensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, (3) profesionalisme auditor berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci: Kompetensi, Indepedensi, Profesionalisme Auditor, Kualitas Audit. ABSTRACT This study aims to analyze and obtain empirical evidence about the effect of auditor competence, auditor independence and auditor professionalism on the audit quality of the Public Accountant Office in the East Jakarta area. This type of research is associative with a causal relationship. The population in this study are all auditors of the Public Accountant Office in the East Jakarta area registered in the IAPI Directory. The sample was determined based on simple random sampling, with a total sample of 60 auditors who were respondents. The data used in this study are primary data. Data collection techniques using a questionnaire that was delivered directly to the Public Accountant Office in East Jakarta. Hypothesis testing using the t test and f test. The results of the study prove that (1) auditor competence has a positive and significant effect on audit quality, (2) auditor independence has a positive and significant effect on audit quality, (3) auditor professionalism has a positive and significant effect on audit quality. Keywords: Competence, Independence, Auditor Professionalism, Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 221 not found. | ||||||||
| Date Deposited: | 20 Jan 2021 08:25 | ||||||||
| Last Modified: | 20 Jan 2021 08:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/3479 |
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