PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA UTARA

Badriyah, Siti (2022) PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA UTARA. Skripsi thesis, Sekolah Tinggi Ilmu ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Independensi, Kompetensi dan Pengalaman kerja terhadap Kualitas Audit pada Kantor Akuntan Publik. Penelitian ini dilakukan pada 6 (enam) Kantor Akuntan Publik (KAP) di Wilayah Jakarta Utara. Dalam penelitian ini sampel diambil dengan metode purposive sampling dengan jumlah sampel sebanyak 60 auditor. Penelitian ini menggunakan jenis penelitian kuantitaif. Teknik analisis data menggunakan analisis statistik deskriptif, analisis regresi linear berganda dengan uji hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa secara parsial variabel independensi berpengaruh positif signifikan terhadap kualitas audit. Variabel kompetensi berpengaruh positif signifikan terhadap kualitas audit. Variabel pengalaman kerja berpengaruh positif signifikan terhadap kualitas audit. Secara simultan dalam penelitian ini membuktikan bahwa independensi, kompetensi dan pengalaman kerja berpengaruh positif terhadap Kualitas Audit. This study aims to determine the effect of independence, competence and work experience on audit quality in public accounting firms. This research was conducted at 6 (six) Public Accounting Firms (KAP) in North Jakarta. In this study the sample was taken by purposive sampling method with a total sample of 60 auditors. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, multiple linear regression analysis with hypothesis testing using t test and f test. The results of the study prove that partially the independence variable has a significant positive effect on audit quality. The competence variable has a significant positive effect on audit quality. The work experience variable has a significant positive effect on audit quality. Simultaneously, this study proves that independence, competence and work experience have a positive effect on audit quality.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniNIDN0315067001riniratna6288@gmail.com
Uncontrolled Keywords: Independensi, Kompetensi, Pengalaman
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: SITI BADRIYAH
Date Deposited: 13 Dec 2022 02:24
Last Modified: 13 Dec 2022 02:24
URI: http://repository.stei.ac.id/id/eprint/9050

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