Carolina, Putri (2018) Pengaruh Profesionalisme, Integritas, Dan Objektivitas Terhadap Kualitas Audit(Studi Kasus pada Kantor Akuntan Publik di Jakarta Timur Tahun 2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profesionalisme, integritas, dan objektivitas terhadap kualitas audit di Kantor Akuntan Publik Jakarta Timur. Metode penelitian ini adalah survei dengan pendekatan kuantitatif. Data yang digunakan adalam penelitian ini berupa data primer. Populasi dalam penelitian ini adalah KAP di Jakarta Timur. Sampel dipilih dalam penelitian ini adalah Auditor di KAP dan sampel dipilih dengan metode purpose samplingdan didapat sebanyak 56 responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan diolah menggunakan SPSS versi 2.3. Teknik pengumpulan data menggunakan kuesioner yang disebar kepada responden dan dokumentasi berupa buku, jurnal, dan website. Penguji hipotesis menggunakan uji statistik t, uji statistik F, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel profesionalisme (X1) dan integritas (X2) berpengaruh secara parsial terhadap kualitas audit dan objektivitas (X3) tidak berpengaruh secara parsial terhadap kualitas audit. Sedangkan, secara simultan variabel profesionalisme, integritas, dan objektivitas berpengaruh terhadap kualitas audit. Kata Kunci : Profesionalisme, Integritas, Objektivitas, dan Kualitas Audit. The research aims to test the influence of profesionalism, integrity and objectivity of the quality audit in the Office of Public Accountant in East Jakarta. The method of this research is a survey of the quantitative approach. The data used in this research was in the form of primary data. The population in this reseach is the Office of Public Accountant in East Jakarta. A sample selescted in this study was an Auditor at KAP and sample selected with the method and obtained as much sampling purpose 56 respondents. Technique of data analysis in this study using multiple linear regression analysis and processed using SPSS version 2.3. Engineering data collection using the questionnaire presented to respondent and the documentation in the form of books, journal, and wibsite. Hypothesis testing using the test statistict t, test statistic f, and the coefficient of determination. The result of this study indicate that the variables of profesionalism (X1) and integrity (X2) influential partially the quality audits and objectivity (X3) have no effect partially to the quality of audits. Meanwhile simultaneous variable profesionalism, integrity, dan objectivity to the quality of audits. Keywords: professionalism, integrity, objectivity, and quality auditing.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 26 Jan 2022 04:43 | ||||||||
| Last Modified: | 26 Jan 2022 04:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6854 |
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