Malau, Joya Sahoney Deborah (2022) PENGARUH RISIKO LITIGASI, INDEPENDENSI AUDITOR, AUDIT JUDGEMENT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Timur Dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh risiko litigasi terhadap kualitas audit, apakah pengaruh Independensi auditor terhadap kualitas audit, apakah pengaruh audit judgement terhadap kualitas audit secara parsial pada Kantor Akuntan Publik Di Wilayah Jakarta Timur dan Jakarta Pusat. Penelitian ini menggunakan jenis penelitian asosiatif kausal dengan pendekatan kuantitatif, yang di ukur dengan menggunakan metode basis regresi linear berganda dengan IBM SPSS Statistick 26. Populasi penelitian ini adalah seluruh auditor, baik dari auditor junior. Sampel ditentukan dengan menggunakan metode non probabilitas purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan daftar pertanyaan dengan menyebarkan kuesioner. Hasil penelitian menunjukan bahwa Risiko Litigasi tidak berpengaruh terhadap kuaitas audit, Independensi Auditor berpengaruh terhadap kualitas audit, Audit Judgement berpengaruh terhadap kualitas audit This study aims to examine the effect of litigation risk on audit quality, the effect of auditor independence on audit quality, and the effect of audit judgement on audit quality at Public Accounting Firms in East Jakarta and Central Jakarta. The study uses on assciative research type with a quantitative approach, which is measured using a multiple linear-based method with SPSS 26. The population in this study is all auditors, both junior auditors. The sample was determined using a non-probability purposive sampling method. The data in this study are primary data. The data collection technique is using a list of questions by distributing questionnarries. Hypothesis testing using t test. The results of this study prove that ; (1) litigation risk has no signification effect on audit quality, (2) auditor independence does not significantly affect audit quality, (3) audi judgement has a significant effect on audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Risiko Litigasi, Independensi Auditor, Audit Judgement, Kualitas Audit. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | JOYA SAHONEY DEBORAH MALAU | ||||||||
| Date Deposited: | 22 Nov 2022 01:46 | ||||||||
| Last Modified: | 22 Nov 2022 01:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8886 |
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