Rahmi, Dini Aprilia (2021) PENGARUH FEE AUDIT, AUDIT TENURE, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Jakarta Selatan Tahun 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit tenure, dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Selatan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada responden. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linear berganda dengan menggunakan SPSS versi 25. Populasi dalam penelitian ini adalah Kantor Akuntan Publik di wilayah Jakarta Selatan. Sampel yang diperoleh adalah 99 responden dari 7 Kantor Akuntan Publik di Jakarta Selatan. Hasil penelitian ini membuktikan bahwa (1) fee audit berpengaruh positif terhadap kualitas audit (2) audit tenure berpengaruh positif terhadap kualitas audit (3) reputasi auditor berpengaruh positif terhadap kualitas audit (4) fee audit, audit tenure, dan reputasi auditor secara simultan berpengaruh positif terhadap kualitas audit. This study aims to determine the effect of audit fees, audit tenure, and auditor reputation on audit quality at a Public Accounting Firm in South Jakarta. This research is a quantitative research that uses primary data obtained by distributing questionnaires to respondents. The method used in this research is descriptive statistical analysis and multiple linear regression analysis using SPSS version 25. The population in this study is a Public Accounting Firm in South Jakarta. The sample obtained is 99 respondents from 7 Public Accounting Firms in South Jakarta. The results of this study prove that (1) audit fees have a positive effect on audit quality (2) audit tenure has a positive effect on audit quality (3) auditor reputation has a positive effect on audit quality (4) audit fees, audit tenure, and auditor reputation simultaneously have an effect positive on audit quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Fee Audit, Audit Tenure, Reputasi Auditor, dan Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Dini Aprilia Rahmi | ||||||||
| Date Deposited: | 14 Nov 2021 06:52 | ||||||||
| Last Modified: | 14 Nov 2021 06:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5834 |
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