PENGARUH AKUNTABILITAS DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BEKASI)

Andriansyah, Muhamad (2022) PENGARUH AKUNTABILITAS DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BEKASI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara akuntabilitas auditor dan independensi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Bekasi. Penelitian ini termasuk penelitian kuantitatif, dengan menggunakan metoda regresi linear berganda dan diolah menggunakan software SPSS 20.00. Populasi dalam penelitian ini adalah Kantor Akuntan Publik di wilayah Bekasi. Metode pengambilan sampel pada penelitian ini menggunakan teknik convenience sampling. Sampel yang diperoleh dalam penelitian ini adalah 65 responden dari 7 Kantor Akuntan Publik di Bekasi. Data yang digunakan merupakan data primer yang didapat dari penyebaran kuesioner. Metode analisis data yang digunakan dalam penelitian ini berupa pengujian statistik deskriptif, uji kualitas data, uji asumsi klasik, uji model regresi linier berganda, uji koefisien dan determinasi, uji t, dan uji f. Hasil dari penelitian ini menunjukkan bahwa : (1) akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit, (2) independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) akuntabilitas dan independensi berpengaruh positif dan signifikan secara bersama (simultan) terhadap kualitas audit This study aims to determine whether there is an effect between auditor accountability and auditor independence on audit quality at a Public Accounting Firm in Bekasi. This reasearch is a quantitative research, by using multiple linear regression method and processed using SPSS 20.00 software. The population in this study is a Public Accounting Firm in the Bekasi area. The sampling method in this study used a convenience sampling technique. The sample obtained in this study were 65 respondents from 7 Public Accounting Firm in Bekasi. The data used are primary data obtained from the distribution of questionnairs.The data analysis method used in this research is descriptive statistical test, data quality test, classical assumption test, multiple linear regression model test, coefficient and determination test, t tests, and f test. The result of this study indicate that: (1) Accountability has a positive and significant effect on audit quality, (2) Independence has psitive and significant effect on audit quality, (3) Accountability and independence have a positive and significant effect simultaneously(simultanieously) on audit quality.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDSaleh, M. HasbiNIDN0326035601m.hasbi_saleh@stei.ac.id
Uncontrolled Keywords: Akuntabilitas, Independensi, dan Kualitas Audit
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Muhamad Andriansyah
Date Deposited: 06 Dec 2022 06:27
Last Modified: 06 Dec 2022 06:27
URI: http://repository.stei.ac.id/id/eprint/8999

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