PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT

Carolina Boimau, Muti (2019) PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini dilakukan dengan tujuan untuk meneliti pengaruh kompetensi, independensi dan profesionalisme auditor terhadap kualitas audit secara parsial dan simultan pada kantor akuntan publik di Jakarta Pusat. Variabel bebas atau independen pada penelitian ini adalah kompetensi, independensi dan profesionalisme auditor dan variabel terikat atau dependen pada penelitian ini adalah kualitas audit. Penelitian ini menggunakan jenis penelitian deskriptif pendekataan kuantitatif. Variabel yang diteliti diukur dengan menggunakan kuesioner yang dibagikan kepada beberapa kantor akuntan publik. Sampel yang digunakan dalam penelitian ini merupakan kantor akuntan public yang berada di daerah Jakarta Pusat. Penelitian ini dilakukan dengan menggunakan metode regresi linear berganda yang terdapat dalam program SPSS versi 25.0 (Statistical Program for Social Science v. 25). Hasil penelitian yang telah dilakukan menunjukan bahwa variabel kompetensi berpengaruh positif signifikan terhadap kualitas audit. Variabel independensiberpengaruh positif signfikan terhadap kualitas audit. Variabel profesionalisme auditor berpengaruh positif signifikanterhadap kualitas audit. Hasil penelitian secara simultan menunjukkan variabel kompetensi, independensi dan profesionalisme auditor berpengaruh positif signifikan secara simultan terhadap kualitas audit. Kata Kunci : Kompetensi, Independensi, Profesionalisme Auditor, Kualitas Audit ABSTRACT This research was conducted with the aim to examine the effect of competence, independence and professionalism of auditors on audit quality partially and simultaneously on Public Accounting Firm in Center Jakarta. The independent or independent variables in this study are the competence, independence and professionalism of the auditor and the dependent or dependent variable in this study is audit quality. The research uses descriptive quantitative approach. The variables studied were measured using a questionnaire that was distributed to several public accounting firms. The sample used in this study is a public accounting firm located in Central Jakarta. This research was conducted using the multiple linear regression method contained in the SPSS program version 25.0 (Statistical Program for Social Science v. 25). The results of the research have shown that the competency variable has a significant positive effect on audit. The independence variable has a significant positive effect partially on audit quality. The auditor professionalism variable has a partially significant positve effect on audit. The results of the study simultaneously showed that the variables of competence, independence and professionalism of auditors had a significant effect simultaneously on audit quality. Keywords : Competence, Independence, Auditor Profesionalism, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKamil, KrishnaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 02:44
Last Modified: 18 Nov 2021 02:44
URI: http://repository.stei.ac.id/id/eprint/5902

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