Anwar, Saiful (2018) PENGARUH KOMPETENSI, INDEPENDENSI, FEE AUDIT, dan ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Timur, Jakarta Selatan, dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini betujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh kompetensi, independensi, fee audit, dan etika auditor terhadap kualitas audit yang dimiliki auditor Kantor Akuntan Publik di wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 103 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat. Pengujian hipotesis mengunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, (2) independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) fee audit berpengaruh positif dan signifikan terhadap kualitas audit, (4) etika auditor berpengaruh positif dan signifikan terhadap kualitas audit, (5) kompetensi, independensi, fee audit, dan etika auditor berpengaruh secara simultan terhadap kualitas audit. Kata Kunci : Kompetensi, Independensi, Fee Audit, Etika Auditor, Kualitas Audit ABSTRACT This study aims to analyze and obtain empirical evidence about the effect of competence, independence, fee audit, and ethics auditor to audit quality auditors owned Public Accounting Firm in the area of East Jakarta, South Jakarta and Central Jakarta. This study considered the associative with causal context. The population in this study are auditors who work at public accountant office in the area of East Jakarta, South Jakarta and Central Jakarta who is listed in the Directory IAPI. The sample were determined based on the purposive sampling method, with the total sample of 103 respondents. The data used in this study are primary data. Data collection techniques using questionnaires delivered directly to the Public Accounting Firm in the area of East Jakarta, South Jakarta and Central Jakarta. Hypothesis testing are using t test and f test. The result are (1) Competence has a positive and significant impact on audit quality, (2) independence has a positive and significant impact on audit quality, (3) fee audit has a positive and significant impact on audit quality, (4) ethics auditor has a positive and significant impact on audit quality, (5) Competence, independence, fee audit, and ethics auditor simultaneously have a impact on audit quality. Keywords : Competence, Independence, Fee Audit, Ethics Auditor, Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Feb 2022 04:31 | ||||||||
| Last Modified: | 10 Feb 2022 04:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7045 |
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