PENGARUH AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta)

Ariyani, Zenny (2019) PENGARUH AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Tujuan penelitian ini secara umum untuk mengetahui pengaruh akuntabilitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini dilakukan di Kantor Akuntan Publik di DKI Jakarta dengan menggunakan metode penelitian kuantitatif, didasari bahwa masalah tersebut banyak diteliti oleh peneliti lain. Data yang diperoleh merupakan hasil pengolahan dari kuisioner. Hasil SPPS menunjukan bahwa: 1) Akuntabilitas memiliki nilai t hitung 2,638 dengan nilai signifikansi 0,010. 2) Profesionalisme memiliki nilai t hitung 4,253 dengan nilai signifikansi 0,000. 3) Akuntabilitas dan Profesionalisme memiliki nilai F hitung 67,525 dengan nilai signifikansi 0,000. Hasil penelitian ini membuktikan bahwa: 1) Akuntabilitas berpengaruh signifikan terhadap kualitas audit. 2) Profesionalisme auditor berpengaruh signifikan terhadap kualitas audit. 3) Akuntabilitas dan Profesionalisme Auditor secara bersama-sama berpengaruh signifikan terhadap kualitas audit sebesar 57,7%. Kata Kunci : Akuntabilitas, Profesionalisme Auditor, Kualitas Audit ABSTRACT The purpose of this paper in general is to determine the effect of auditor's accountability and professionalism on audit quality. This research was conducted at the Public Accountant Office in DKI Jakarta using quantitative research methods, based on the fact that the problem was widely researched by other researchers. The data obtained is the result of processing from the questionnaire. SPPS results show that: 1) Accountability has a t value of 2.638 with a significance value of 0.010. 2) Professionalism has a t value of 4.253 with a significance value of 0.000. 3) Accountability and Professionalism have an F value of 67.525 with a significance value of 0.000. The results of this study prove that: 1) Accountability has a significant effect on audit quality. 2) Auditor professionalism has a significant effect on audit quality. 3) Accountability and Professionalism of Auditors jointly have a significant effect on audit quality. Keywords : Accountability, Profesionalism Auditor, Audit Quality

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Kamil, Krishna UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	25 Oct 2021 07:13
Last Modified:	25 Oct 2021 07:13
URI:	http://repository.stei.ac.id/id/eprint/5668

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