PENGARUH AUDIT TENURE, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP Di Wilayah DKI Jakarta)

Mega, Kristina (2021) PENGARUH AUDIT TENURE, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP Di Wilayah DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

[img] Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (87kB)
[img] Text (BAB 1)
BAB 1.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (233kB)
[img] Text (BAB 2)
BAB 2.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (380kB)
[img] Text (BAB 3)
BAB 3.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (498kB)
[img] Text (BAB 4)
BAB 4.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (808kB) | Request a copy
[img] Text (BAB 5)
BAB 5.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (216kB) | Request a copy
[img] Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (460kB)
[img] Text (Lampiran)
LAMPIRAN.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (864kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh Audit Tenure terhadap Kualitas Audit, pengaruh Pengalaman Auditor terhadap Kualitas Audit dan pengaruh Independensi terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah DKI Jakarta. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 26.00. Populasi dari penelitian ini adalah kantor akuntan publik di wilayah DKI Jakarta. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 11 kantor akuntan publik sehingga total observasi dalam penelitian ini sebanyak 144 observasi. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metoda dokumentasi melalui google form. Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Audit Tenure berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah DKI Jakarta, (2) Pengalaman Auditor tidak berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah DKI Jakarta dan (3) Independensi berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah DKI Jakarta. This study is aimed to test the effect of Audit Tenure on Audit Quality, Auditor Experience on Audit Quality and Independence on Audit Quality in Public Accounting Firm in DKI Jakarta Region. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 26.00. Sample was determined by purposive sampling method, and get 11 public accounting firm. So, total observation in this research are 144 observation. The data used in this study are primary data. Data was collected by Google Form. Hypothesis testing are using t tes. The result are (1) Audit Tenure has significantly effect to Audit Quality in Public Accounting Firm in DKI Jakarta Region, (2) Auditor Experience has no significantly effect to Audit Quality in Public Accounting Firm in DKI Jakarta Region and (3) Independence has significantly effect to Audit Quality in Public Accounting Firm in DKI Jakarta Region.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNuryati, tuttyNIDN0321056501tutty_nuryati@stei.ac.id
Uncontrolled Keywords: Audit Tenure, Pengalaman Auditor, Independensi dan Kualitas Audit
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mrs Mega Kristina
Date Deposited: 13 Dec 2021 00:26
Last Modified: 13 Dec 2021 00:26
URI: http://repository.stei.ac.id/id/eprint/6187

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.