Nufraputri, Sarasti Aulia (2018) PENGARUH AUDIT TENURE, SPESIALISASI AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) 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 bertujuan untuk mengetahui pengaruh audit tenure, spesialisasi auditor dan ukuran KAP terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Selatan. Penelitian ini menggunakan jenis penelitian pendekatan kuantitatif, yang diukur dengan metode berbasis regresi linier berganda dengan SPSS 23.0. penelitian ini menggunakan metode purpose sampling dalam penentuan sampel dan ada 121 sampel yang memenuhi kriteria. Data yang digunakan dalam penelitian ini adalah data primer yang menggunakan kuesioner. Hasil dari penelitian ini menunjukan secara parsial, audit tenure berpengaruh negatif, spesialisasi auditor berpengaruh positif dan ukuran KAP berpengaruh positif pada kualitas audit. Kata Kunci : Audit Tenure, Spesialisasi Auditor, Ukuran KAP dan Kualitas Audit. // The purpose of this study was determine the effect of audit tenure, auditor specialization and KAP Size satisfaction on audit quality in the public account firm in South Jakarta Region. The research uses quantitative approach,which is measured using multiple linear regression bassed method use SPSS 23.0. This study used a puspose samping method in the determination of the sample and there were 121 samples that meet the criteria. This research uses primary data with questionnaire. The result shows that audit tenure negatively affecting, auditor specialization positively affecting and KAP size positively affecting on audit quality. Keywords : audit tenure, auditor specialization, KAP size and audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 07 Nov 2022 01:54 | ||||||||
| Last Modified: | 07 Nov 2022 01:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8802 |
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