PENGARUH PROFESIONALISME, PENGENDALIAN MUTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP JAKARTA SELATAN

Aslamia, Hasanah (2022) PENGARUH PROFESIONALISME, PENGENDALIAN MUTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP JAKARTA SELATAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh profesionalisme terhadap kualitas audit, pengaruh pengendalian mutu terhadap kualitas audit, pengaruh fee audit terhadap kualitas audit pada Kantor Akuntan Publik (KAP) yang berada diwilayah Jakarta selatan. Penelitian ini menggunakan jenis penelitian Asosiatif pendekatan Akuantitatif, yang diukur dengan menggunakan Analisa Outer model, inner model, dan pengujian Hipotesis dengan Software SmartPls SEM (Partial Least Square – Structural Equation Modeling). Sampel ditentukan berdasarkan motoda purposive sampling, dengan jumlah sampel sebanyak 7 Kantor Akuntan Publik (KAP) di wilayah Jakarta selatan sehingga total responden dalam penelitian ini sebanyak 100 Responden. Data yang digunakan dalam penelitian ini berupa data primer yang didapat dari penyebaran kuesioner. Hasil penelitian ini menunjukan bahwa Prefesionalisme berpengaruh positif dan signifikan terhadap kualitas audit, Pengandalian Mutu berpengaruh positif dan signifikan terdahap kualitas audit, dan Fee Audit tidak berpengaruh terhadap Kualitas Audit pada KAP Jakarta Selatan. This study aims to examine whether the effect of professionalism on audit quality, the effect of quality control on audit quality, the effect of audit fees on audit quality at the Public Accounting Firm located in the south Jakarta area. This study uses an associative quantitative approach, which is measured by using the outer model analysis, inner model, and hypothesis testing with Software SmartPls SEM (Partial Least Square – Structural Equation Modeling). The sample was determined based on the purposive sampling method, with a total sample of 7 Public Accounting Firm in the South Jakarta area so that the total respondents in this study were 100 respondents. The data used in this study are primary data obtained from distributing questionnaires. The results of this study indicate that professionalism has a positive and significant effect on audit quality, quality control has a positive and significant effect on audit quality, and audit fees have no effect on audit quality at KAP South Jakarta.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor KAMIL, KRISHNA NIDN0304015801 krishna_kamil@stei.ac.id
Uncontrolled Keywords:	profesionalisme, pengendalian mutu, fee audit, kualitas audit
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Mrs Aslamia Hasanah
Date Deposited:	03 Jan 2022 06:03
Last Modified:	03 Jan 2022 06:03
URI:	http://repository.stei.ac.id/id/eprint/6548

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