Detia, Apriliani (2021) PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik Jakarta Timur tahun 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan akuntabilitas auditor terhadap kualitas audit pada Kantor Akuntan Publik Jakarta Timur. Metode yang digunakan dalam penelitian ini adalah penelitian survey sebagai bagian dari penelitian deskriptif dengan kuantitatif, penelitian ini menggunakan sampel sebanyak 53 responden. Data yang digunakan dalam penelitian ini berupa data primer dan pengujian hipotesis dilakukan dengan menggunakan uji t. Hasil penelitian membuktikan bahwa: variabel kompetensi berpengaruh secara signifikan terhadap variabel kualitas audit, variabel independensi tidak berpengaruh secara signifikan terhadap variabel kualitas audit, dan variabel akuntabilitas secara signifikan terhadap variabel kualitas audit. This study aims to determine the effect of competence, independence and accountability of auditors on audit quality at the East Jakarta Public Accounting Firm. The method used in this research is survey research as part of descriptive quantitative research, this study uses a sample of 53 respondents. The data used in this study are primary data and hypothesis testing is carried out using the t test. The results of the study prove that: the competence variable has a significant effect on the audit quality variable, the independence variable has no significant effect on the audit quality variable, and the accountability variable significantly affects the audit quality variable.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kompetensi, Independensi, dan akuntabilitas auditor, Kualitas audit | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Detia Apriliani | ||||||||
| Date Deposited: | 07 Nov 2021 13:29 | ||||||||
| Last Modified: | 07 Nov 2021 13:29 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5752 |
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