KAMILAH, SOFY (2018) PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS, DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP di Jakarta Selatan dan Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh kompetensi, independensi, akuntabilitas, dan motivasi terhadap kualitas audit yang dimiliki auditor Kantor Akuntan Publik di daerah Jakarta Selatan dan Jakarta Timur. Jenis penelitian ini adalah asosiatif dengan hubungan kasual. Populasi pada penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di wilayah Jakarta Selatan dan Jakarta Timur. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 92 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 Selatan dan Jakarta Timur. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) kompetensi berpengaruh secara signifikan terhadap kualitas audit, (2) Independeni tidak berpengaruh secara signifikan terhadap kualitas audit, (3) Akuntabilitas berpengaruh secara signifikan terhadap kualitas audit, (4) motivasi tidak berpengaruh secara signifikan terhadap kualitas audit, (5) kompetensi, independensi, akuntabilitas, dan motivasi berpengaruh secara signifikan terhadap kualitas audit. Kata Kunci: Kompetensi, Independensi, Akuntabilitas, Motivasi, Kualitas Audit This study aims to analyze and obtain empirical evidence about the influence of competence, independence, accountability, and motivation on audit quality owned by auditors of Public Accountants in South Jakarta and East Jakarta. This type of research is associative with casual relationships. The population in this study were all auditors working in Public Accountants in South Jakarta and East Jakarta. The sample was determined based on purposive sampling method with a total sample of 92 auditors who were respondents. The data used in this study is primary data. Data collection techniques using questionnaires delivered directly to Public Accountants in South Jakarta and East Jakarta. Hypothesis testing using t test and f test. The results of the study prove that (1) competence has a significant effect on audit quality, (2) Independeni does not significantly influence audit quality, (3) Accountability significantly influences audit quality, (4) motivation does not significantly influence audit quality, (5) competence, independence, accountability, and motivation significantly influence audit quality. Keywords: Competence, Independence, Accountability, Motivation, Audit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 09 Apr 2022 06:12 | ||||||||
| Last Modified: | 09 Apr 2022 06:12 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7483 |
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