Ahlaqul Karimah, Nourhannisa Utami (2019) PENGARUH AKUNTABILITAS, PROFESIONALISME, DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Empiris terhadap KAP di DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
I.pdf Available under License Creative Commons Attribution Non-commercial. Download (253kB) |
|
Text (BAB 2)
II.pdf Available under License Creative Commons Attribution Non-commercial. Download (363kB) |
|
Text (BAB 3)
III.pdf Available under License Creative Commons Attribution Non-commercial. Download (199kB) |
|
Text (BAB 4)
IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (346kB) |
|
Text (BAB 5)
V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (101kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh akuntabilitas, profesionalisme, dan kompetensi terhadap kualitas audit yang diambil oleh auditor. Analisis ini menggunakan variabel independen yaitu akuntabilitas, profesionalisme, dan kompetensi. Variabel dependennya adalah kualitas audit. Sampel penelitian ini adalah seluruh auditor di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel dilakukan dengan metode purposivesampling. Pengumpulan data dilakukan dengan kuesioner disebarkan langsung ke auditor sebanyak 110 kuesioner dari 16 Kantor Akuntan Publik yang berada di wilayah DKI Jakarta. Data yang digunakan merupakan data primer. Metode statistik menggunakan Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t dan uji statistic f. Hasil penelitian ini menunjukkan bahwa (1) Akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit, (2) profesionaisme berpengaruh positif dan signifikan terhadap kualitas audit, (3) kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, (4) akuntabilitas, profesionalisme, dan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Akuntabilitas, Profesionalisme, Kompetensi, dan Kualitas Audit. ABSTRACT This study aims to empirically examine the effect of accountability, professionalism, and competence on the quality of audits taken by auditors. This analysis uses independent variables namely accountability, professionalism, and competence. The dependent variable is audit quality. The sample of this study was all auditors at the Jakarta Public Accountant Office. The sample is carried out by purposive sampling method. Data collection was conducted with a questionnaire distributed directly to the auditor as many as 110 questionnaires from 16 Public Accountant Offices located in the DKI Jakarta area. The data used is primary data. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and the statistical test f. The results of this study indicate that (1) Accountability has a positive and significant effect on audit quality, (2) professionalism has a positive and significant effect on audit quality, (3) competence has a positive and significant effect on audit quality, (4) accountability, professionalism, and competence positive and significant effect on audit quality Keywords : Accountability, professionalism, Competency, The Quality of Audits.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 01 Oct 2021 04:46 | ||||||||
| Last Modified: | 01 Oct 2021 04:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5347 |
Actions (login required)
 |
View Item |
