Dwi Anggraini, Oktaviani (2018) PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, independensi, dan akuntabilitas terhadap kualitas audit yang dimiliki auditor Kantor Akuntan Publik di Wilayah Jakarta Timur. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di Wilayah Jakarta Timur yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan metode convenience sampling, dengan jumlah sampel sebanyak 57 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di Wilayah Jakarta Timur. Pengujian hipotesis mengunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) pengalaman kerja berpengaruh positif dan signifikan terhadap kualitas audit, (2) independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit, (4) pengalaman kerja, independensi, dan akuntabilitas secara bersama-sama berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci: Pengalaman, Independensi, Akuntabilitas, Kualitas Audit ABSTRACT This study aims to determine the effect of work experience, independence, and accountability to audit quality owned auditors Public Accounting Firm in East Jakarta. This study considered the associative with causal context. The population in this study are auditors who work at public accountant office in the area of East Jakarta who is listed in the Directory IAPI. The sample were determined based on the convenience sampling method, with the total sample of 57 respondents. The data used in this study are primary data. Data collection techniques using questionnaires delivered directly to the Public Accounting Firm in the area of Central Jakarta and East Jakarta. Hypothesis testing are using t test and f test. The result are (1) work experience has a positive and significant impact on audit quality, (2) Independence has a positive and significant impact on audit quality, (3) accountability has a positive and significant impact on audit quality, (4) Work experience, Independence, and accountability simultaneously have a positive and significant impact on audit quality. Keywords: experience, independence, accountability, audit quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Feb 2022 08:12 | ||||||||
| Last Modified: | 10 Feb 2022 08:12 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7059 |
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