Apriliana, Mita (2021) PENGARUH KOMPETENSI, INDPENDENSI, PROFESIONALISME DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan etika profesi auditor terhadap kualitas audit pada kantor akuntan publik di 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 di DKI Jakarta. Metode pengambilan sampel dalam penelitian ini menggunakan teknik convenience sampling dengan jumlah responden 100 responden dari 20 KAP di DKI Jakarta. Variabel bebas dalam penelitian ini terdiri dari kompetensi, independensi, profesionalisme dan etika profesi 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 ini membuktikan bahwa kompetensi, independensi, profesionalisme dan etika profesi auditor berpengaruh terhadap kualitas audit. Hal ini dikarenakan semakin tinggi kompetensi, independensi, profesionalisme dan etika profesi auditor dalam melakukan audit, maka kualitas audit yang dihasilkan semakin baik juga. Kemampuan keempat variabel independen dalam penelitian ini sangat baik dalam menjelaskan pengaruhnya terhadap variabel dependen kualitas audit. Kata Kunci : Kompetensi, Independensi, Profesionalisme, dan kualitas audit. This Research aims to determine the effect of competence, independence, professionalism and professional ethics of auditors on audit quality at public accounting firms in DKI Jakarta. This Research uses primary data obtained through a questionnaire in the form of a google form filled out by respondents, namely auditors who work at Public Accounting Firms in DKI Jakarta. The sampling method in this study used a convenience sampling technique with 100 respondents from 20 KAPs in DKI Jakarta. The independent variables in this study consisted of competence, independence, professionalism and professional ethics of the auditor. While the dependent variable is audit quality. The tests carried out in this study were the data quality test, the classical assumption test, and the data analysis test. The results of this research prove that the competence, independence, professionalism and professional ethics of auditors affect audit quality. This is because the higher the competence, independence, professionalism and professional ethics of auditors in conducting audits, the better the quality of the audits produced will be. The ability of the four independent variables in this study is very good in explaining their effect on the dependent variable of audit quality. Keywords: Competence, Independence, Professionalism, and audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Mita Apriliana | ||||||||
| Date Deposited: | 24 Dec 2021 05:47 | ||||||||
| Last Modified: | 24 Dec 2021 05:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6397 |
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