PENGARUH INDEPENDENSI, PENGALAMAN AUDITOR, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik derah Jakarta Timur)

NAZILA FITRI, FAROH (2019) PENGARUH INDEPENDENSI, PENGALAMAN AUDITOR, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik derah Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh independensi, pengalaman auditor, etika auditor terhadap kualitas audit yang dialami oleh auditor pada Kantor Akuntan Publik di wilayah Jakarta Timur. Populasi pada penelitian ini adalah seluruh auditor yang terdaftar di Direktori Institut Akuntan Publik Indonesia (IAPI) Tahun 2018. Sampel ditentukan berdasarkan metode convenience sampling. Dengan jumlah sampel sebanyak 72 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang disebarkan langsung ke Kantor Kantor Akuntan Publik di wilayah Jakarta Timur. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian ini membuktikan bahwa (1) independensi tidak berpengaruh terhadap kualitas audit. Hasil penelitian ini menunjukan bahwa jika auditor mengalami keadaan yang mengganggu independensi auditor, karena ia dibayar klien atas jasanya. Sehingga menyebabkan penurunan kualitas audit, (2) pengalaman auditor tidak berpengaruh terhadap kualitas audit. Hasil ini mennjukan bahwa jika auditor menunjukan yang sudah bekerja cukup lama di KAP mungkin sudah terbiasa ketika menghadapi tugas yang kompleks maka semakin bertambah pengalaman dan pengetahuannya, (3) etika auditor berpengaruh positif terhadap kualitas audit. Hasil penelitian ini menunjukan bahwa jika auditor mampu melaksanakan tugasnya dengan baik, maka akan menghasilkan kualitas audit yang baik, (4) independensi, pengalaman auditor, etika auditor berpengaruh dan signifikan terhadap kualitas audit. Hasil penelitian ini menunjukan bahwa auditor akan menghasilkan kualitas audit yang kurang baik ketika mereka dibawah tekanan dan dihadapkan pada tugas-tugas yang kompleks. Kata kunci : Independensi, Pengalaman Auditor, Etika Auditor, Kualitas Audit ABSTRACT This study aims to analyze and obtain empirical evidence about the effect of independence, auditor experience, auditor ethics on audit quality experienced by the auditor at the Public Accountant Office in East Jakarta. The population in this study were all auditors registered in the Indonesia Public Accountants Institute Directory (IAPI) in 2018. The sample was determined based on the convenience sampling method. With a total sample of 72 auditors who became respondents. The data used in this study are primary data. Data collection techniques using a questionnaire distributed directly to the Office of the Public Accountant in East Jakarta. Hypothesis testing using the t test and f test. The results of this study prove that (1) independence negatively influences audit quality. The results of this study indicate that if the auditor experiences a situation that interferes with the auditor's independence, because he is paid by the client for his services. Causing a decrease in audit quality, (2) auditor experience has a negative effect on audit quality. These results indicate that if the auditor shows that those who have worked long enough in the KAP may be accustomed when facing complex tasks, their experience and knowledge will increase, (3) auditor ethics has a positive effect on audit quality. The results of this study indicate that if the auditor is able to carry out their duties properly, it will produce good audit quality, (4) independence, auditor experience, auditor ethics and significant effect on audit quality. The results of this study indicate that auditors will produce poor audit quality when they are under pressure and faced with complex tasks. Keywords: Independence, Auditor Experience, Auditor Ethics, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKunarto, KunartoUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 01 Oct 2021 07:01
Last Modified: 01 Oct 2021 07:01
URI: http://repository.stei.ac.id/id/eprint/5353

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