Silitonga, Joseph R. (2022) PENGARUH FEE AUDIT, PROFESIONALISME, ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Jakarta Selatan Periode 2022). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, profesionalisme, rotasi audit terhadap kualtas audit di Kantor Akuntan Publik Jakarta Selatan.Penelitian ini menggunakan jenis pendekatan kuantitatif deskriptif.Populasi dari penelitian ini adalah auditor yang bekerja di kantor akuntan publik di wilayah Jakarta Selatan. Sampel ditentukan berdasarkan metode non-probability sampling dengan jumlah 55 responden dan analisis data diukur dengan menggunakan metode berbasis regresi linier berganda, uji asumsi klasik, dan uji hipotesis dengan menggunakan SPSS versi 28. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode kuesioner.Hasil penelitian membuktikan bahwa (1) fee audit berpengaruh positif dan signifikan terhadap kualitas audit, (2) profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit, (3) rotasi audit berpengaruh positif dan signifikan terhadap kualitas audit.This study aims to determine the effect of audit fees, professionalism, audit rotation on audit quality at the South Jakarta Public Accounting Firm.This study uses a descriptive quantitative approach. The population of this study are auditors who work in public accounting firms in the South Jakarta area. The sample was determined based on the non-probability sampling method with a total of 55 respondents and data analysis was measured using multiple linear regression-based methods, classical assumption test, and hypothesis testing using SPSS version 28. The data used in this study were primary data. Data collection techniques using a questionnaire method.The results of the study prove that (1) audit fees have a positive and significant effect on audit quality, (2) professionalism has a positive and significant effect on audit quality, (3) audit rotation has a positive and significant effect on audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Joseph R. Silitonga | ||||||||
| Date Deposited: | 01 Nov 2022 10:18 | ||||||||
| Last Modified: | 01 Nov 2022 10:18 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8765 |
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