KUMAIROH, KUMAIROH (2018) PENGARUH FEE AUDIT, UKURAN KAP DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh fee audit , ukuran KAP dan audit tenure terhadap kualitas audit pada kantor akuntan publik di Jakarta. Penelitian ini merupakan replikasi dari penelitian yang dilakukan oleh Imam Sarwoko (2014). Namun penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Jakarta. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan Structural Equation Model (SEM) dengan menggunakan pendekatan Partial Least Square (PLS) dan menggunakan alat analisis smart PLS 3.0. Pengumpulan data menggunakan data primer dengan menggunakan kuesioner yang diberikan beberapa Kantor Akuntan Publik (KAP) di Jakarta. Hipotesis dalam penelitian ini menyatakan bahwa pengaruh fee audit , ukuran KAP dan audit tenure berpengaruh positif terhadap kualitas audit. Hasil penelitian ini menunjukkan bahwa adanya (1) Fee audit berpengaruh positif dan signifikan terhadap kualitas audit, (2) Ukuran KAP berpengaruh positif dan signifikan terhadap kualitas audit, (3) Audit tenure berpengaruh positif dan signifikan terhadap kualitas audit, (4) Fee Audit, ukuran KAP, audit tenure secara bersama-sama berpengaruh positif dan signifikan terhadap kualitas audit di seluruh KAP di Jakarta. Kata Kunci : Fee Audit, Ukuran KAP dan Audit Tenure terhadap Kualitas Audit The direction of this study is to analyze the effect of audit fees, KAP size and audit tenure on audit quality in public accounting firms in Jakarta. This research is a replication of research conducted by Imam Sarwoko (2014). This research was conducted at the Public Accountant Office (KAP) in Jakarta. This research uses descriptive quantitative approach research, which is measured using Structural Equation Model (SEM) using the Partial Least Square (PLS) approach and using the smart PLS 3.0 analysis tool. Data collection uses primary data using a questionnaire given by several Public Accountants (KAP) in Jakarta. The hypothesis in this study states that the influence of audit fees, the size of KAP and tenure audits have a positive influence on audit quality The results of this study indicate that (1) audit fees have a positive and significant effect on audit quality, (2) KAP size has a positive and significant effect on audit quality, (3) Audit tenure has a positive and significant effect on audit quality, (4) Audit Fee , KAP size, audit tenure jointly has a positive and significant effect on audit quality in all KAP in Jakarta. Kata Kunci : Audit Fee, KAP Size and Audit Tenure on Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Mar 2022 07:09 | ||||||||
| Last Modified: | 16 Mar 2022 07:09 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7358 |
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