Butarbutar, Lister (2022) PENGARUH AUDIT TENURE DAN PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DAERAH JAKARTA SELATAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Audit Tenure dan Pengendalian Mutu Kantor Akuntan Publik terhadap Kualitas Audit. Variabel independen pada penelitian ini yaitu, Audit Tenure dan Pengendalian Mutu Kantor Akuntan Publik. Sedangkan variabel dependen pada penelitian ini adalah Kualitas Audit. Penelitian ini menggunakan jenis penelitian kausalitas pendekatan kuantitatif, yang diukur dengan menggunakan metoda regresi linear berganda dengan SPSS. Populasi dari penelitian ini adalah Kantor Akuntan Publik di daerah Jakarta Selatan. Dengan sampel sebanyak 70 orang auditor yang aktif bekerja pada Kantor Akuntan Publik. Teknik pengumpulan data menggunakan data primer yaitu dengan menyebarkan kuesioner secara langsung serta Google form ke Kantor Akuntan Publik di daerah Jakarta Selatan. Hasil penelitian ini membuktikan bahwa (1) Audit Tenure berpengaruh positif signifikan terhadap kualitas audit, (2) Pengendalian mutu kantor akuntan publik berpengaruh positif signifikan terhadap kualitas audit. This study aims to determine the effect of Tenure Audit and Quality Control of Public Accounting Firms on Audit Quality. The independent variables in this study are Tenure Audit and Quality Control of Public Accounting Firms. While the dependent variable in this study is Audit Quality. This research uses a quantitative approach to causality research, which is measured by using multiple linear regression method with SPSS. The population of this study is a Public Accounting Firm in the South Jakarta area. With a sample of 70 auditors who are actively working at the Public Accounting Firm. The data collection technique used primary data, namely by distributing questionnaires directly and Google forms to the Public Accounting Firm in South Jakarta. The results of this study prove that (1) Audit Tenure has a significant positive effect on audit quality, (2) Quality control of a public accounting firm has a significant positive effect on audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Audit, Audit Tenure, Pengendalian Mutu Kantor Akuntan Publik, dan Kualitas Audit. | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | LISTER BUTARBUTAR | ||||||||
| Date Deposited: | 15 Sep 2022 05:57 | ||||||||
| Last Modified: | 15 Sep 2022 05:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8349 |
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