Tarifa Tima, Maria (2018) PENGARUH FEE AUDIT, AUDIT TENURE DAN PENGALAMAN TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Fee Audit, Audit Tenure dan Pengalaman Auditor Eksternal terhadap Kualitas Audit pada Kantor Akuntan Publik. Penelitian ini dilakukan pada 5 (lima) Kantor Akuntan Publik (KAP) di Wilayah Jakarta Selatan. Dalam penelitian ini sampel diambil dengan metode proportional simple random sampling dengan jumlah sampel sebanyak 60 auditor. Teknik analisis data menggunakan analisis statistik deskriptif, analisis regresi linier berganda dengan uji hipotesis menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa secara parsial variabel fee audit berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan audit tenure berpengaruh negatif dan signifikan terhadap kualitas audit. Adapun pengalaman berpengaruh positif dan signifikan terhadap kualitas audit. Secara simultan dalam penelitian ini membuktikan bahwa variabel fee audit, audit tenure dan pengalaman berpengaruh signifikan terhadap kualitas audit. Sedangkan kemampuan variabel fee audit, audit tenure dan pengalaman dalam menjelaskan pengaruhnya terhadap kualitas audit adalah sebesar 46,4%, adapun sisanya sebesar 53,6% variabel kualitas audit dijelaskan oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini. Kata Kunci: Fee Audit, Audit Tenure, Pengalaman, Kualitas Audit// This study aims to find out how much influence Fee Audit, Audit Tenure and External Auditor Experience on Audit Quality at Public Accounting Firm. This research was conducted at 5 (five) Public Accounting Firm (KAP) in South Jakarta Area. In this study the sample was taken by proportional simple random sampling method with the total sample of 60 auditors. Data analysis technique using descriptive statistical analysis, multiple linear regression analysis with hypothesis test using t test and F test. The result of research proves that partially variable of audit fee have positive and significant effect to audit quality. While audit tenure has a negative and significant effect on audit quality. The experience has a positive and significant impact on audit quality. Simultaneously in this study proves that the variable fee audit, audit tenure and experience significant effect on audit quality. While the ability of variable fee audit, audit tenure and experience in explaining the effect on audit quality is 46,4%, while the rest equal to 53,6% variable of audit quality is explained by other variables not examined in this research. Keywords: Audit Fee, Tenure Audit, Experience, Quality Audit
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 18 Aug 2022 03:19 | ||||||||
| Last Modified: | 18 Aug 2022 03:19 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8012 |
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