Imanuel, Martin (2019) PENGARUH FEE AUDIT, INDEPENDENSI, KOMPETENSI, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU 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 Permasalahan mengenai rendahnya kualitas audit menjadi sorotan masyarakat dalam beberapa tahun terakhir dengan adanya keterlibatan akuntan publik di dalamnya. Sehingga beberapa Kantor Akuntan Publik dan Akuntan Publik dibekukan izinnya oleh Menteri Keuangan karena melakukan pelanggaran, diantaranya adalah pembekuan Kantor Akuntan Publik Drs Tahrir Hidayat dan Akuntan Publik Ben Ardi, CPA. Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, independensi, kompetensi, etika auditor dan tekanan anggaran waktu terhadap kualitas audit. Jenis penelitian yang digunakan adalah kuantitatif. Dengan populasi auditor yang bekerja pada Kantor Akuntan Publik wilayah Jakarta timur. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling sehingga mendapatkan 47 responden. Data diperoleh dengan menyebarkan kuesioner kepada auditor yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian membuktikan bahwa (1) Fee Audit berpengaruh terhadap kualitas audit, (2) Independensi berpengaruh terhadap kualitas audit, (3) Kompetensi berpengaruh terhadap kualitas audit, (4) Etika Auditor berpengaruh terhadap kualitas audit, (5) Tekanan Anggaran Waktu tidak berpengaruh terhadap kualitas audit secara parsial, (6) Fee Audit, Independensi, Kompetensi, Etika Auditor, dan Tekanan Anggaran Waktu berpengaruh secara simultan terhadap Kualitas Audit Kata kunci : Fee Audit, Independensi, Kompetensi, Etika Auditor, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. ABSTRACT The problem of low quality audit has been the public spotlight in recent years with the involvement of public accountants in it. So that several Public Accounting Firms and Public Accountants are suspended by the Minister of Finance for violations, such as the freezing of Public Accounting Firms Drs Tahrir Hidayat and Public Accountant Ben Ardi, CPA. This study aims to determine the effect of audit fees, independence, competence, ethics auditor and time budget pressure on audit quality. The type of research used is quantitative. With a population of auditors working at the East Jakarta Public Accounting Firm. Sampling technique in this research use convenience sampling so get 47 respondents. Data obtained by distributing questionnaires to auditors who meet the criteria. This research uses multiple linear regression analysis. The results of the study prove that (1) Audit Fee influences audit quality, (2) Independence influences audit quality, (3) Competence influences audit quality, (4) Auditor Ethics influences audit quality, (5) Time Budget Pressure has no effect on audit quality partially, (6) Audit Fee, Independence, Competence, Auditor Ethics, and Time Budget Pressure simultaneously affect the Audit Quality. Keywords: Fee Audit, Independence, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 25 Oct 2021 09:05 | ||||||||
| Last Modified: | 25 Oct 2021 09:05 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5673 |
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