Budiarti, Neng Bunga (2022) Pengaruh Kompetensi Auditor, Independensi Auditor, Etika Auditor dan Pengalaman Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Daerah Jakarta Timur. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Auditor, Independensi Auditor, Etika Auditor dan Pengalaman Auditor terhadap kualitas audit pada kantor akuntan publik di jakarta Timur. Penelitian ini menggunakan pendekatan Kuantitatif deskriptif, yang diukur dengan menggunakan metode regresi linear berganda menggunakan SPSS 25. Populasi dalam penelitian ini menggunakan seluruh Kantor Akuntan Publik yang terdaftar di OJK dan PPPK. Sampel ditentukan dengan metode convenience sampling dan dihasilkan 65 responden Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner pada setia KAP. Hasil penelitian menyatakan Variabel Kompetensi Auditor berpengaruh signifikan terhadap kualitas audit berdasarkan Nilai t hitung lebih besar dari t tabel dan nilai signifikansi lebih kecil 0,05. Variabel Independensi Auditor berpengaruh signifikan terhadap kualitas audit berdasarkan Nilai t hitung lebih besar t tabel dan nilai signifikan lebih kecil 0,05. Variabel Etika Auditor berpengaruh signifikan terhadap kualitas audit berdasarkan Nilai t hitung lebih besar dari t tabel dan nilai signifikan lebih kecil 0,05. Variabel Pengalaman Auditor berpengaruh signifikan terhadap kualitas audit berdasarkan Nilai t hitung lebih besar dari t tabel dan nilai signifikansi lebih kecil 0,05. This study is aimed to effect of Auditor Competence, Auditor Independence, Auditor Ethics and Auditor Experience on audit quality at a public accounting firm in East Jakarta. This research uses descriptive quantitative approach, which is measured by using multiple linear regression method using SPSS 25. The population in this study used all Public Accounting Firms registered with OJK and PPPK. The sample was determined by convenience sampling method and produced 65 respondents. The data in this study was obtained by distributing questionnaires to each KAP. The results of the study stated that the Auditor Competence Variable had a significant effect on audit quality based on the t-count value was greater than t-table and the significance value was less than 0.05. Auditor Independence variable has a significant effect on audit quality based on the t-count value is greater than the t-table and the significantly smaller value is 0.05. Auditor Ethics variable has a significant effect on audit quality based on the t count value greater than t-table and the significant value less than 0.05. Auditor Experience variable has a significant effect on audit quality based on the t-count value is greater than t-table and the significance value is less than 0.05.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | NENG BUNGA BUDIARTI | ||||||||
| Date Deposited: | 01 Nov 2022 07:36 | ||||||||
| Last Modified: | 01 Nov 2022 07:36 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8764 |
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