NURHAFIZ, NIDAL (2018) PENGARUH PROFESIONALITAS, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KINERJA AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK di BEKASI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profesionalitas, independensi dan Kompetensi auditor terhadap kinerja audit di kantor akuntan publik, data yang diperoleh dengan menyebarkan kuesioner kepada kantor akuntan publik yang berada di Bekasi. Penelitian ini menggunakan jenis penelitian kuantitatif. Kuesioner disebar ke 97 responden hanya 83 data yang dapat dianalisis dan diproses, analisis data ini menggunakan analisis regresi linear dengan versi program SPSS. Penelitian ini terdiri dari variabel dependen dan independen. Variabel dependen adalah kinerja audit dan variable independen adalah Profesionalitas, Independensi, dan Kompetensi Auditor. Hasil Penelitian membuktikan bahwa profesionalitas, independensi dan Kompetensi auditor berpengaruh signifikan terhadap kinerja auditor di kantor akuntan publik. Hasil uji simultan bahwa profesionalitas, independensi dan Kompetensi auditor berpengaruh signifikan terhadap kinerja auditor. Kata kunci : profesionalitas, independensi dan Kompetensi auditor ABSTRACT This study aims to determine the effect of professionalism, independence and auditor competency on audit performance in public accounting firms, data obtained by distributing questionnaires to public accounting firms in Bekasi. This research uses quantitative research. Questionnaires were distributed to 97 respondents with only 83 data that could be analyzed and processed, this data analysis used linear regression analysis with the SPSS version of the program. This study consists of dependent and independent variables. The dependent variable is audit performance and independent variables are Professionalism, Independence, and Auditor Competence. Research results prove that professionalism, independence and auditor competence have a significant effect on the performance of auditors in public accounting firms. Simultaneous test results that professionalism, independence and auditor competence have a significant effect on auditor performance. Keywords: auditor's professionalism, independence and competence
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 22 Mar 2022 02:44 | ||||||||
| Last Modified: | 22 Mar 2022 02:44 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7382 |
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