Rebecca, Senia (2021) PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh Kompetensi, Independensi, dan Etika Profesi Auditor terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode berbasis regresi linear berganda SPSS 24.00. Populasi penelitian ini adalah Kantor Akuntan Publik di wilayah Jakarta Pusat. Sampel ditentukan berdasarkan metode convenience sampling, dengan jumlah sampel sebanyak 8 Kantor Akuntan Publik (KAP) yang terdaftar di Directory Institut Akuntan Publik Indonesia (IAPI) sehingga total responden dalam penelitian ini sebanyak 60 responden. Pengujian hipotesis dengan menggunakan uji parsial (uji t) dan uji simultan (uji f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji t) yaitu (1) Kompetensi berpengaruh secara signifikan terhadap Kualitas Audit. (2) Independensi tidak berpengaruh secara signifikan terhadap Kualitas Audit. (3) Etika Profesi Auditor tidak berpengaruh secara signifikan terhadap Kualitas Audit. (4) Hasil analisis data dengan menggunakan uji simultan (uji f) yaitu Kompetensi, Independensi dan Etika Profesi Auditor berpengaruh signifikan secara bersama-sama terhadap Kualitas Audit. Kata Kunci: Kompetensi, Independensi, Etika Profesi Auditor dan Kualitas Audit. This study aims to examine whether the effect of Competence, Independence, and Professional Ethics of Auditors on Audit Quality (Empirical Study of Public Accounting Firms in Central Jakarta Region). This research uses descriptive quantitative research approach which is measured by using SPSS 24.00 multiple linear regression based method. The population of this research is Public Accountant Offices in Central Jakarta. The sample is determined based on convenience sampling method, with a total sample of 8 Public Accounting Firms (KAP) registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) so that the total respondents in this study were 60 respondents. Hypothesis testing using partial test (t test) and simultaneous test (f test). The test results prove that the results of data analysis using partial test (t test), namely (1) Competence has a significant effect on Audit Quality. (2) Independence does not significantly influence Audit Quality. (3) Professional Ethics of Auditors does not significantly influence Audit Quality. (4) The results of data analysis using the simultaneous test (test f) namely Competence, Independence and Professional Ethics of Auditors have a significant effect together on Audit Quality. Keywords: Competence, Independence, Professional Ethics of Auditors and Audit Quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 09:09 | ||||||||
| Last Modified: | 23 Sep 2021 09:09 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5228 |
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