PENGARUH FEE AUDIT, INDEPENDENSI, KOMPETENSI, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat)

NOVEL, WILLY (2021) PENGARUH FEE AUDIT, INDEPENDENSI, KOMPETENSI, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas audit pada Kantor Akuntan Publik yang terdapat pada wilayah Jakarta Pusat. Kualitas audit sebagai variabel dependen. Fee audit, independensi, kompetensi, audit tenure dan ukuran perusahaan sebagai variebel independen. Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 24. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 48 responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode penyebaran kuesioner di KAP wilayah Jakarta Pusat. Pengujian hipotesiss dengan menggunakkan Uji Determinan, Uji F, Uji t. Hasil penelitian membuktikan bahwa 1) Fee Audit secara tidak berpengaruh signifikan terhadap Kualitas Audit karena fee yang diterima akan berpengaruh kepada indepedensi auditor, 2) Independensi auditor secara parsial berpengaruh signifikan terhadap Kualitas Audit karena auditor memiliki kebebasan atas dirinya dan ketidak berpihakan terhadap kliennya, 3) Kompetensi tidak berpengaruh signifikan terhadap kualitas audit karena dalam mutu personal, pengetahuan umum dan keahilan khusus setiap orang berbeda-beda dalam melakukan menyelesaikan tugasnya, 4) Audit Tenure secara tidak berpengaruh signifikan terhadap Kualitas Audit karena lamanya bekerja sebagai auditor dan banyaknya tugas pemeriksaan tidak memiliki pengaruh terhadap kualitas audit yang dihasilkan, dan 5) Ukuran Perusahaan tidak berpengaruh signifikan terhadap Kualitas Audit karena menunjukkan ukuran perusahan yang terdapat pada klien memiliki aspek yang berbeda-beda. Kata kunci: Fee Audit, Independensi, Kompetensi, Audit Tenure, Ukuran Perusahaan dan Kualitas Audit. EFFECT OF AUDIT FEE, INDEPEDENCE, COMPETENCY, AUDIT TENURE AND COMPANY SIZE ON AUDIT QUALITY (Empirical Study at Public Accounting Firm in Central Jakarta Area) ABSTRACT This study aims to determine the factors that affect the quality of the audit at the public accounting firm located in the Central Jakarta area. Audit quality as the dependent variable. Audit fees, independence, competence, audit tenure and company size as independent variables. This research uses quantitative research, which is measured using multiple linear regression-based methods with SPSS 24. The sample was determined based on the purposive sampling method with a total sample of 48 respondents. The data used in this study are primary data. The data collection technique used the method of distributing questionnaires in the KAP area of Central Jakarta. Hypothesis testing using the determinant test, F test, t test. The results of the study prove that 1) Audit fees do not have a significant effect on Audit Quality because the fees received will affect the auditor's independence, 2) Auditor independence partially has a significant effect on Audit Quality because auditors have freedom over themselves and are impartial to their clients, 3) Competence does not have a significant effect on audit quality because in personal quality, general knowledge and special skills each person is different in completing their duties, 4) Audit tenure does not have a significant effect on audit quality because the length of time working as an auditor and the number of examination tasks has no effect. on the resulting audit quality, and 5) Company size does not have a significant effect on Audit Quality because it shows the size of the company contained in the client has different aspects. Keywords: Audit Fee, Independence, Competence, Audit Tenure, Company Size and Audit Quality.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, Rini0315067001rini_ratnaningsih@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Willy Novel Pandapotan
Date Deposited: 16 Aug 2021 03:50
Last Modified: 16 Aug 2021 03:50
URI: http://repository.stei.ac.id/id/eprint/4399

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