Putri Prananda, Sekar Amalia (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ETIKA AUDITOR, INDEPENDENSI, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada KAP di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh etika auditor terhadap kualitas audit, independensi terhadap kualitas audit, dan pengalaman kerja auditor terhadap kualitas audit (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Timur). Penelitian ini menggunakan medote penelitian deskriptif kuantitatif dengan cara menyebarkan kuesioner kepada auditor. Jenis data yang digunakan adalah data primer. Diperoleh hasil 90 responden dalam penelitian ini sampel ditentukan menggunakan convenience sampling. Menggunakan jumlah sampel sebanyak 10 Kantor Akuntan Publik (KAP) yang terdaftar di IAPI (Directory Institut Akuntan Publik Indonesia). Analisis data yang digunakan adalah uji regresi linear berganda menggunakan software Eviews 10. Hasil penelitian diperoleh hasil bahwa, (1) etika auditor berpengaruh positif dan signifikan terhadap kualitas audit, yang disebabkan auditor dapat menentukan sikap, dan tindakan yang akan diambil sesuai dengan kode etik (2) independensi tidak berpengaruh signifikan terhadap kualitas audit, yang disebabkan ada hubungan antara klien dengan auditor, (3) pengalaman kerja auditor berpengaruh positif dan signifikan terhadap kualitas audit, yang disebabkan semakin lama pengalaman yang dimiliki sudah terbiasa dan mengetahui bagaimana caranya untuk menyelesaikan tugas dengan mudah dan cepat. Kata Kunci: Etika Auditor, Independensi, Pengalaman Kerja Auditor, Kualitas Audit. ABSTRACT This study aims to determine the effect of Ethics Auditor, Independence, and Auditor’s Work experience on Audit Quality (Empirical Study On Public Accountant Office In East Jakarta). This study uses descriptive quantitative by distributing questionnaires to respondents (auditors). The type of data used primary data. Results in 90 respondents, in this study the sample is determined based on convenience sampling method. Using the 10 sample of Public Accounting Firms (KAP) registered in the Directory of the Indonesian institute of Certified Public Accountants (IAPI). The data analysis uses multiple regression test with using Software Eviews 10. The results showed that (1) Ethics Auditor has a positive effect and significant on Audit Quality, which is because auditors can determine attidutes and actions to be taken according to the ethics of auditors (2) Independence doesn’t has significant effect on Audit Quality, which is because of the good relationship between klien and auditors (3) Auditor’s Work Experience has a positive effect with siginificant on Audit Quality, which is because the longer experience has been used and knowing how to get things easily and quickly. Keywords: Ethics Auditor, Independence, Auditor’s Work Experience, Audit Quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Sekar Amalia Putri Prananda | ||||||||
| Date Deposited: | 20 Dec 2021 00:24 | ||||||||
| Last Modified: | 20 Dec 2021 00:24 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6303 |
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