Rahayu, Anita Puji (2021) PENGARUH AKUNTABILITAS DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Timur dan untuk mengetahui pengaruh independensi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Timur. Penelitian ini termasuk penelitian kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan Eviews 9 dan SPSS 25.00. Populasi dalam penelitian ini adalah Kantor Akuntan Publik di wilayah Jakarta Timur. Sampel ditentukan dengan convenience sampling di mana bagian dari populasi yang setuju mau memberikan informasi. Sampel yang diperoleh adalah 66 obsevasi dari 7 Kantor Akuntan Publik di Jakarta Timur. Data yang digunakan merupakan data primer dengan menggunakan pengujian statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, model regresi linier berganda, uji koefisien dan determinasi, uji t dan uji F. Hasil penelitian ini membuktikan bahwa (1) akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit, (2) independensi berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Akuntabilitas, Independensi, dan Kualitas Audit ABSTRACT This study aims to test the effect of auditor accountability on audit quality on Registered Public Accountant in East Jakarta and to determine the effect of auditor independence on audit quality on Registered Public Accountant in East Jakarta. This study is a quantitative study, which is measured using a multiple linear regression based method with Eviews 9 and SPSS 25.00. The population in this study is a Registered Public Accountant in East Jakarta. The sample is determined by convenience sampling where part of the population who agrees to provide information. The sample obtained is 66 observations from 7 Registered Public Accountant in East Jakarta. The data used are primary data using descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression models, coefficient and determination tests, t tests and F tests. The results of this study prove that (1) accountability has a positive and significant effect on audit quality, (2) independence has a positive and significant effect on audit quality. Keywords: Accountability, Independence, and Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Anita Puji Rahayu | ||||||||
| Date Deposited: | 29 Nov 2021 02:55 | ||||||||
| Last Modified: | 29 Nov 2021 02:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6010 |
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