PENGARUH AUDIT TENURE, FEE AUDIT DAN UKURAN KAP (KANTOR AKUNTAN PUBLIK) TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada Auditor Yang Bekerja Di Kantor Akuntan Publik Wilayah Jakarta Timur

Lestari, Andira (2022) PENGARUH AUDIT TENURE, FEE AUDIT DAN UKURAN KAP (KANTOR AKUNTAN PUBLIK) TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada Auditor Yang Bekerja Di Kantor Akuntan Publik Wilayah Jakarta Timur. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk meneliti secara empiris tentang pengaruh dari Audit Tenure, Fee Audit, dan Ukuran Kantor Akuntan Publik (KAP) terhadap Independensi Auditor. Penelitian ini dilakukan pada Auditor yang bekerja di Kantor Akuntan Publik (KAP) wilayah Jakarta Timur. Penelitian ini menggunakan strategi asosiatif kausal dengan pendekatan regresi linier berganda. Sampel yang digunakan pada penelitian ini sebanyak 135 responden dengan menggunakan teknik Purposive Sampling. Sedangkan untuk menjawab hipotesis dalam penelitian ini diggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dihitung dengan menggunakan metode berbasis regresi linier berganda dengan bantuan softwere SPSS 26.0 Hasil penelitian ini menunjukkan bahwa (1) Audit Tenure berpengaruh positif dan signifikan terhadap independensi auditor, (2) Fee Audit berpengaruh positif dan signifikan terhadap independensi auditor, (3) Ukuran Kantor Akuntan Publik tidak berpengaruh signifikan terhadap independensi auditor, (4) Audit Tenure, Fee Audit, dan Ukuran Kantor Akuntan Publik berpengaruh positif dan signifikan terhadap independensi auditor. This study aims to examine empirically the influence of the Audit Tenure, Audit Fee, and Size of Public Accounting Firm (KAP) on Auditor Independence. This research was conducted in the Auditors Working in the East Jakarta Public Accounting Firm (KAP). This study uses causal associative strategy with multiple linear regression approach. The sample used in this study was 135 respondents using the purposive sampling technique. While to answer the hypothesis in this study used a descriptive quantitative approach type of research, which was calculated using a method based on multiple linear regression with the help of SPSS 26.0 software. The results of this study indicate that (1) Audit Tenure has a positive and significant effect on auditor independence, (2) Audit Fee has a positive and significant effect on auditor independence, (3) The size of the Public Accounting Firm has no significant effect on auditor independence, (4) Audit Tenure, Audit Fee, and Size of Public Accountant Office have a positive and significant effect on auditor independence.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNoormansyah, IrvanNIDN0305047802imvanisa@gmail.com
Uncontrolled Keywords: Audit Tenure, Fee Audit, Ukuran Kantor Akuntan Publik, Independensi Auditor.
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mrs Andira Lestari
Date Deposited: 28 Dec 2022 02:27
Last Modified: 28 Dec 2022 02:27
URI: http://repository.stei.ac.id/id/eprint/9143

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