AQIL, MUHAMMAD NAUFAL (2021) PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus pada Auditor Direktorat Jenderal Bea dan Cukai Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompetensi, independensi dan pengalaman auditor terhadap kualitas audit pada auditor di Direktorat Jenderal Bea dan Cukai Jakarta. Metode penelitian ini adalah metode kuantitatif dengan menggunakan data primer. Populasi dalam penelitian ini adalah auditor pada Direktorat Jenderal Bea dan Cukai Jakarta yang berjumlah 275 auditor, sedangkan jumlah sampel dalam penelitian ini adalah sebanyak 73 auditor yang ditentukan dengan teknik solvin. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linear berganda, uji koefisien determinasi dan uji t dengan menggunakan program SPSS versi 22.0. Hasil penelitian menunjukkan bahwa, (1) Kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, (2) Independensi berpengaruh positif dan signifikan terhadap kualitas audit dan (3) Pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Kompetensi, Independensi, Pengalaman Auditor dan Kualitas Audit This study aims to determine how the influence of competence, independence and experience of auditors on audit quality of auditors at the Directorate General of Customs and Excise Jakarta. This research method is a quantitative method using primary data. The population in this study were auditors at the Jakarta Directorate General of Customs and Excise, amounting to 275 auditors, while the number of samples in this study was 73 auditors determined by the Solvin technique. Data analysis used in this research is descriptive statistics, multiple linear regression analysis, coefficient of determination test and t test using SPSS version 22.0 program. The results showed that, (1) Competence had a positive and significant effect on audit quality, (2) Independence had a positive and significant effect on audit quality and (3) Auditor experience had a positive and significant effect on audit quality. Keywords: Competence, Independence, Auditor Experience and Audit Quality Auditing
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Muhammad Naufal Aqil | ||||||||
| Date Deposited: | 15 Nov 2021 08:27 | ||||||||
| Last Modified: | 15 Nov 2021 08:27 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5850 |
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