PENGARUH INDEPENDENSI PROFESIONALISME DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DAERAH JAKARTA TIMUR

Nurjanah, Nita (2022) PENGARUH INDEPENDENSI PROFESIONALISME DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DAERAH JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi profesionalisme dan fee audit terhadap kualitas audit pada Kantor Akuntan Publik di daerah Jakarta Timur. Penelitian ini menggunakan jenis penelitian Asosiatif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data primer yang diperoleh dari penyebaran kuesioner kepada auditor di 7 Kantor Akuntan Publik di daerah Jakarta Timur, dengan sampel sebanyak 78 responden. Teknis analisis data dalam penelitian ini menggunakan moderasi regresi analisis (MRA) dan diolah dengan SPSS 25. Hasil penelitian ini menunjukkan bahwa variabel Independensi berpengaruh positif dan siginifikan terhadap Kualitas Audit, Profesionalisme tidak berpengaruh positif dan signifikan terhadap Kualitas Audit dan Fee Audit tidak berpengaruh terhadap Kualitas Audit pada KAP Jakarta Timur. This study aims to determine the effect of profesional independence and audit fees on audit quality at Public Accounting Firms in East Jakarta. This study uses an associative research type with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to auditors in 7 Public Accounting Firms in East Jakarta, with a sample of 78 respondents. Technical analysis of the data in this study using moderated regression analysis (MRA) and processed with SPSS 25. The results of this study indicate that the independence variable has a poitive and significant effect on audit quality, professionalism has a positive and significant effect on audit quality and audit fees have no effect on audit quality at KAP East Jakarta.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDadang, RahmatNIDN0313075301dadangrahmat374@gmail.com
Uncontrolled Keywords: Independensi, Profesionalisme, Fee Audit, Kualitas audit
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Nita Nurjanah
Date Deposited: 22 Nov 2022 04:36
Last Modified: 22 Nov 2022 04:36
URI: http://repository.stei.ac.id/id/eprint/8891

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