PENGARUH INTEGRITAS, KEAHLIAN, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA

Indah, Devi Natalia (2021) PENGARUH INTEGRITAS, KEAHLIAN, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh integritas, keahlian dan independensi auditor terhadap kualitas audit di KAP DKI Jakarta. Penelitian ini menggunakan data primer yang diperoleh melalui kuisioner dalam bentuk google form yang diisi oleh responden yaitu auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Metode penentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling. jumlah auditor yang menjadi responden dalam penelitian ini adalah sebanyak 100 responden dari 20 KAP di wilayah DKI Jakarta dan terdaftar di directory Institut Akuntan Publik Indonesia (IAPI). Variabel bebas dalam penelitian ini terdiri dari integritas, keahlian, dan independensi auditor. Sedangkan variabel terikatnya adalah kualitas audit. Pengujian yang dilakukan dalam penelitian ini yaitu uji kualitas data, uji asumsi klasik, dan uji analisis data. Hasil penelitian membuktikan bahwa integritas, keahlian, dan independensi auditor berpengaruh signifikan terhadap kualitas audit. Hal ini dikarenakan semakin tinggi integritas seorang auditor, semakin tinggi tingkat keahlian auditor dalam melakukan audit, dan semakin independensi seorang auditor maka kualitas audit yang dihasilkan semakin baik juga. Kemampuan ketiga variabel independen dalam penelitian ini sangat baik dalam menjelaskan pengaruhnya terhadap variabel dependen kualitas audit. Kata Kunci : Integritas, keahlian, independensi, dan kualitas audit. ABSTRACT This study aims to determine the effect of auditor integrity, expertise and independence on audit quality at KAP DKI Jakarta. This study uses primary data obtained through a questionnaire in the form of a google form filled out by respondents, namely auditors who work at the DKI Jakarta Public Accounting Firm. The sampling method used in this study is convenience sampling. the number of auditors who became respondents in this study were 100 respondents from 20 KAPs in the DKI Jakarta area and registered in the directory of the Indonesian Institute of Certified Public Accountants (IAPI). The independent variables in this study consist of integrity, expertise, and auditor independence. While the dependent variable is audit quality. The tests carried out in this study were data quality tests, classical assumption tests, and data analysis tests. The results of the study prove that the integrity, expertise, and independence of auditors have a significant effect on audit quality. This is because the higher the integrity of an auditor, the higher the level of expertise of the auditor in conducting audits, and the more independent an auditor is, the better the quality of the audit produced will be. The ability of the three independent variables in this study is very good in explaining their effect on the dependent variable of audit quality. Keywords: Integrity, expertise, independence, and audit quality.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Windratno, Windratno 0328064901 windratnowidyokartono@gmail.com
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Mrs Devi Natalia Indah
Date Deposited:	24 Oct 2021 16:33
Last Modified:	24 Oct 2021 16:33
URI:	http://repository.stei.ac.id/id/eprint/5648

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