PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN KAP (KANTOR AKUNTAN PUBLIK) TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat)

MAULANA, HENDI (2018) PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN KAP (KANTOR AKUNTAN PUBLIK) TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk meneliti secara empiris tentang pengaruh dari Fee Audit, Audit Tenure, dan Ukuran Kantor Akuntan Publik (KAP) terhadap Independensi Auditor. Penelitian ini dilakukan di Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur, Jakarta Selatan dan Jakarta Pusat. Penelitian ini menggunakan strategi asosiatif kausal dengan pendekatan regresi linier berganda. Sampel yang digunakan menggunakan teknik Purposive Sampling. Sedangkan untuk menjawab hipotesis dalam penelitian ini diggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dihitung dengan menggunakan metode berbasis regresi linier berganda dengan bantuan softwere SPSS 24.0 Hasil penelitian ini menunjukkan bahwa (1) Fee Audit berpengaruh positif dan signifikan terhadap independensi auditor, (2) Audit Tenure berpengaruh positif dan signifikan terhadap independensi auditor, (3) Ukuran Kantor Akuntan Publik tidak berpengaruh signifikan terhadap independensi auditor, (4) Fee Audit, Audit Tenure, dan Ukuran Kantor Akuntan Publik berpengaruh positif dan signifikan terhadap independensi auditor. Kata Kunci : Fee Audit, Audit Tenure, Ukuran Kantor Akuntan Publik, Independensi Auditor.// ABSTRAK This study aims to examine empirically the influence of the Audit Fee, Audit Tenure, and Size of Public Accounting Firm (KAP) on Auditor Independence. This research was conducted in the Public Accounting Firm (KAP) in East Jakarta, South Jakarta and Central Jakarta. This study uses causal associative strategy with multiple linear regression approach. The sample used uses purposive sampling technique. While to answer the hypothesis in this study used a descriptive quantitative approach type of research, which was calculated using a method based on multiple linear regression with the help of SPSS 24.0 software. The results of this study indicate that (1) Audit Fee has a positive and significant effect on auditor independence, (2) Audit Tenure has a positive and significant effect on auditor independence, (3) The size of the Public Accounting Firm has no significant effect on auditor independence, (4) Audit Fee , Audit Tenure, and Size of Public Accountant Office have a positive and significant effect on auditor independence. Kata Kunci : Fee Audit, Audit Tenure, Ukuran Kantor Akuntan Publik, Independensi Auditor.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniNIDN0315067001rini_ratnaningsih@stei.ac.id
Uncontrolled Keywords: Fee Audit, Audit Tenure, Ukuran Kantor Akuntan Publik, Independensi Auditor
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 16 Dec 2022 02:42
Last Modified: 16 Dec 2022 02:42
URI: http://repository.stei.ac.id/id/eprint/9081

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