Dian Aryandi, Stephanus (2019) PENGARUH SISTEM PENGENDALIAN MUTU AUDITOR TERHADAP KUALITAS AUDIT ( STUDI PADA AUDITOR YANG BEKERJA DI KAP DOLI, BAMBANG, SULISTIYANTO, DADANG DAN ALI (DBSDA ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Salah satu manfaat dari jasa akuntan publik adalah memberikan informasi yang akurat dan dapat dipercaya untuk pengambilan keputusan. Laporan keuangan yang telah diaudit oleh akuntan publik kewajarannya lebih dapat dipercaya dibandingkan laporan keuangan yang tidak atau belum diaudit. Quality control atau Sistem Pengendalian Mutu merupakan suatu proses yang dilakukan untuk memastikan bahwa suatu output dapat memenuhi tujuan dan spesifikasi yang telah ditetapkan sebelumnya yang diwujudkan dengan mengunakan pedoman atau standar yang telah ditetapkan. Adapun teknik pengambilan sampel menggunakan purposive sampling. penelitian ini jumlah sampel yang digunakan sebanyak 100 (seratus) auditor yang bekerja di KAP Doli, Bambang, Sulistiyanto, Dadang & Ali (DBSDA Jakarta Timur. Dalam skripsi ini Sistem Pengendalian Mutu (SPM) adalah variabel X yaitu variabel independen sedangkan kualitas audit adalah variabel Y yaitu vaiabel dependen. Hasil penelitian terhadap beberapa KAP di Jakarta menunjukkan bahwa Tanggung jawab kepemimpinan, Ketentuan Etika Profesi, Penerimaan dan berkelanjutan hubungan perikatan, Sumber Daya manusia berpengaruh positif signifikan terhadap Kualitas Audit sedangkan pelaksanaan perikatan berpengaruh positif tidak signifikan terhadap Kualitas Audit. Kata Kunci : Sistem Pengendalian Mutu dan Kualitas Audit One of the benefits of public accounting services is providing accurate and reliable information for decision making. The financial statements that have been audited by the public accountant are fairness more reliable than financial statements that are not or have not been audited. Quality control is a process that is carried out to ensure that an output can meet the objectives and specifications that have been previously set which are realized by using established guidelines or standards. The sampling technique uses purposive sampling. this study the number of samples used was 100 (one hundred) auditors who worked at KAP Doli, Bambang, Sulistiyanto, Dadang & Ali (DBSDA East Jakarta. In this thesis Quality Control System (SPM) is an X variable that is an independent variable while audit quality is variable Y is dependent vaiabel. The results of research on several KAPs in Jakarta show that leadership responsibility, Provisions for Professional Ethics, Acceptance and ongoing engagement relations, human resources have a significant positive effect on Audit Quality while the implementation of engagement has a positive and not significant effect on Audit Quality Keywords: Audit Quality and Quality Control System
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 11 Nov 2021 07:52 | ||||||||
| Last Modified: | 11 Nov 2021 07:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5819 |
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