Situngkir, Togu Barisan (2021) PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR 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 bertujuan untuk mengetahui antara kompetensi auditor, independensi auditor dan profesionalisme auditor terhadap kualitas audit pada kantor akuntan publik yang terdaftar di daerah Jakarta Pusat. Penelitian ini merupakan penelitian asosiatif dengan menggunakan data kuantitatif. Metode pengumpulan data pada penelitian ini dilakukan dengan menggunakan kuesioner. Jumlah responden yang diteliti sebanyak 100 responden. Penelitian ini menggunakan alat analisis regresi linear berganda dengan menggunakan SPSS 25.0 sebagai alat pengambilan keputusan. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh tehradap kualitas audit pada kantor akuntan publik yang terdaftar di daerah Jakarta Pusat, independensi auditor berpengaruh terhadap kualitas audit pada kantor akuntan publik yang terdaftar di daerah Jakarta Pusat, dan profesionalisme auditor berpengaruh terhadap kualitas audit pada kantor akuntan publik yang terdaftar di daerah Jakarta Pusat. Kata Kunci : Kompetensi, Independensi, Profesionalisme, Kualitas Audit ABSTRACT This research aims to find out between the competence of the auditor, the independence of the auditor and the professionalism of the auditor to the quality of the audit at the public accounting firm registered in the Central Jakarta area. This study is an associative study using quantitative data. The data collection method in this study was done using questionnaires. The number of respondents studied was 100 respondents. The study used a multiple linear regression analysis tool using SPSS 25.0 as a decision-making tool. The results showed that the competence of auditors influences the quality of audits in public accounting firms registered in the Central Jakarta area, the independence of auditors has an effect on the quality of audits in public accounting firms registered in the Central Jakarta area, and the professionalism of auditors affects the quality of audits in public accounting firms registered in the Central Jakarta area. Keywords: Competence, Independence, Professionalism, Quality of Audit
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr TOGU BARISAN SITUNGKIR | ||||||||
| Date Deposited: | 11 Jan 2023 02:29 | ||||||||
| Last Modified: | 11 Jan 2023 02:29 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9421 |
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