Yussyairoh, Prista (2022) PENGARUH ETIKA, INDEPENDENSI DAN KOMPETENSI TERHADAP SKEPTISME PROFESIONAL AUDITOR (Studi Empiris pada Kantor Akuntan Publik Daerah Kota Administrasi Jakarta Selatan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
This study aimed to determine the effect of the ethics, independence and competence on professional skepticism at KAP in the South Jakarta area. This research uses associative quantitative approach, which is measured using simple regression based method use SPSS 25.00. The population of this study is the Public Accounting firm (KAP) in the South Jakarta area which is listed in the IAPI 2020 Directory. Sample was determined by proportional stratified random sampling thecnique, and get 88 KAP. So, total observation in this research are 90 observation. The data used in this study are primary data. Data was collected by questionnaire method. Hypothesis testing are using t test. The result of the study prove that the ethics, independence and competence has significantly positive effect on professional skepticism at KAP in the South Jakarta area Penelitian ini bertujuan untuk mengetahui pengaruh etika, indpendensi dan kompetensi terhadap skeptisme profesional pada Kantor Akuntan Publik di Wilayah Jakarta Selatan. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi sederhana dengan SPSS 25.00. Populasi dari penelitian ini adalah Kantor Akuntan Publik (KAP) di wilayah Jakarta Selatan yang terdaftar di Direktori IAPI 2020. Sampel ditentukan berdasarkan teknik proportional stratified random sampling, dengan jumlah sampel sebanyak 88 KAP sehingga total observasi penelitian ini sebanyak 90 observasi. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode angket. Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa etika, independensi dan kompetensi berpengaruh signifikan positif terhadap skeptisme profesional.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Etika, Independensi, Kompetensi, dan Skeptisme Profesional Auditor | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Prista Yussyairoh | ||||||||
| Date Deposited: | 18 Jul 2022 03:48 | ||||||||
| Last Modified: | 18 Jul 2022 03:48 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7709 |
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