PENGARUH FEE AUDIT, AUDIT TENUR DAN PENGALAMAN TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR

Putriani, Neli (2022) PENGARUH FEE AUDIT, AUDIT TENUR DAN PENGALAMAN TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Fee Audit, Audit Tenure dan Pengalaman auditor terhadap Kualitas Audit pada Kantor Akuntan Publik. Penelitian ini dilakukan pada 6 (enam) Kantor Akuntan Publik (KAP) di Wilayah Jakarta Timur. Dalam penelitian ini sampel diambil dengan metode purposive sampling dengan jumlah sampel sebanyak 75 auditor. Penelitian ini menggunakan jenis penelitian kuantitaif. Teknik analisis data menggunakan analisis statistik deskriptif, analisis regresi linear berganda dengan uji hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa secara parsial variabel fee audit berpengaruh positif dengan signifikan terhadap kualitas audit. Variabel audit tenure tidak berpengaruh positif dan signifikan terhadap kualitas audit. Variabel pengalaman berpengaruh dan signifikan terhadap kualitas audit. Secara simultan dalam penelitian ini membuktikan bahwa Fee Audit, Audit Tenure dan Pengalaman berpengaruh positif terhadap Kualitas Audit. Adapun kemampuan dari ketiga variabel independen tersebut dalam mempengaruhi kualitas audit sebesar 46,4% sedangkan sisanya sebesar 53,6% dipengaruh oleh faktor-faktor lain diluar model penelitian ini. This study aims to determine the effect of audit fees, audit tenure and auditor experience on audit quality in public accounting firms. This research was conducted at 6 (six) Public Accounting Firms (KAP) in the East Jakarta Region. In this study the sample was taken by purposive sampling method with a total sample of 75 auditors. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, multiple linear regression analysis with hypothesis testing using t test and f test. The results of the study prove that partially the audit fee variable has a significant positive effect on audit quality. The audit tenure variable has no positive and significant effect on audit quality. The experience variable has a significant and significant effect on audit quality. Simultaneously, this research proves that Audit Fee, Audit Tenure and Experience have a positive effect on Audit Quality. The ability of the three independent variables in influencing audit quality is 46.4% while the remaining 53.6% is influenced by other factors outside this research model.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Ratnaningsih, Rini NIDN0315067001 rini_ratnaningsih@stei.ac.id
Uncontrolled Keywords:	Fee Audit, Audit Tenure, Pengalaman
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	NELI PUTRIANI
Date Deposited:	08 Dec 2022 02:15
Last Modified:	08 Dec 2022 02:15
URI:	http://repository.stei.ac.id/id/eprint/9018

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