PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT

Sampeupa, Benhard (2021) PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh Independensi, Pengalaman Kerja Dan Etika Profesi Terhadap Kualitas Audit di Kantor Akuntan Publik di Jakarta Pusat. Tujuan dari penelitian ini adalah untuk menemukan bukti empiris mengenai pengaruh independensi, pengalaman kerja dan etika profesi terhadap kualitas audit. Penelitian ini menggunakan metode Kuantitatif dan Purposive sampling dalam menentukan sampel dan ada 16 sampel yang memenuhi kriteria, Kuesioner yang disebarkan kepada auditor sebanyak 192 kueisoner. Jumlah kuesioner yang kembali adalah 105 kuesioner (55%). Penelitian ini menggunakan analisis regresi untuk teknik analisis datanya, dimana independensi, pengalaman kerja dan etika profesi sebagai variabel independen dan kualitas audit sebagai variabel dependen. Hasil penelitian menunjukkan Independensi mempunyai pengaruh secara signifikan terhadap Kualitas Audit karena jika seorang auditor memiliki sikap independen yang tinggi, maka kualitas audit yang dihasilkan pun akan semakin baik. Pengalaman Kerja mempunyai pengaruh secara signifikan terhadap Kualitas Audit karena semakin banyak pengalaman yang dimiliki, auditor akan semakin mudah untuk menemukan kesalahan dan mengetahui penyebab kesalahan tersebut. Semua pengalaman yang diperoleh akan digunakan dengan baik oleh auditor dalam melakukan pekerjaan yang selanjutnya, sehingga hasil auditnya akan lebih berkualitas daripada sebelumnya. Dan Etika Profesi mempunyai pengaruh secara signifikan terhadap Kualitas Audit karena jika seorang auditor melaksanakan pekerjaannya dengan mematuhi etika yang berlaku maka akan meningkatkan standar mutu pekerjaan sehingga hasil audit akan lebih berkualitas. Dengan demikian jika seorang auditor memiliki tingkat Independensi yang baik, Pengalaman Kerja yang lama serta didukung dengan pemahaman Etika Profesi Auditor yang baik maka akan semakin baik pula Kualitas Auditnya. Kata Kunci : Independensi, Pengalaman Kerja , Etika Profesi Dan Kualitas Audit ABSTRACT The purpose of this study was to determine the effect of independence, job experience and professional ethics of audit quality in the public accounting firm in Central Jakarta. The objectives of this research was to explain the influence of independence, job experience and professional ethics of audit quality. This study used a quantitative and purposive sampling method in the determination of the sample and there were 16 samples that meet the criteria, 192 questionnaires was distribute. Total returned questionnaires was 105 (55%). The study used linear regression analysis for the data analysis technique, with independence, job experience and professional ethics is independence variabel and audit quality is dependent ariabel. The results of the study show that independence has a significant influence on audit quality because if an auditor has a high independent attitude, the resulting audit quality will be better. Work Experience has a significant influence on Audit Quality because the more experience the auditor has, the easier it will be to find errors and find out the causes of these errors. All the experience gained will be put to good use by the auditor in carrying out further work, so that the audit results will be of higher quality than before. And Professional Ethics has a significant influence on Audit Quality because if an auditor carries out his work by complying with applicable ethics, it will increase the quality standard of work so that the audit results will be of higher quality. Thus, if an auditor has a good level of independence, long work experience and is supported by a good understanding of auditor professional ethics, the audit quality will also be better. Keywords : Independence, Job Experience, Professional Ethics and Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYusuf, MuhammadNIDN0330037601m.yusuf@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: BENHARD SAMPEUPA
Date Deposited: 03 Jan 2023 02:37
Last Modified: 03 Jan 2023 02:37
URI: http://repository.stei.ac.id/id/eprint/9261

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