Hidayah, Muhammad Manarul (2022) PENGARUH ETIKA PROFESI, PENGALAMAN AUDIT DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh etika profesi, pengalaman audit dan independensi terhadap ketepatan pemberian opini audit. Pengambilan sampel dengan menggunakan convenience sampling method. Sampel 10 Kantor Akuntan Publik yang terdaftar di Jakarta Pusat. Teknik analisis data dimulai dengan uji statistik deskriptif, kemudian dilanjutkan dengan uji kualitas data yang terdiri dari uji validitas dan reliabilitas, uji normalitas data, uji asumsi klasik yang terdiri dari uji normalitas regresi, uji multikolonieritas, uji heterokedastisitas, uji linearitas regresi, uji zero expected values. Uji hipotesis menggunakan uji korelasi berganda, regresi berganda, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa etika profesi, pengalaman audit dan independensi mempunyai pengaruh terhadap ketepatan pemberian opini audit secara simultan. The goal of this research is to analyze the influence of professional ethics, audit experience and independence to accuracy of audit opinion. Sampling Using convenience sampling method. Sample 10 Public Accounting Firm in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consisting of regression normality test, multi colinierity test, heteroscedasticy test, regression linearity test, zero expected test values. Hypothesis test using multiple correlation test, multiple regression, and coefficient of determination. The results of this study indicate that the professional ethics, audit experience and independence have an influence on the accuracy of audit opinion simultaneously
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Ketepatan Pemberian Opini Audit, Etika Profesi, Pengalaman Audit Dan Independensi | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | MUHAMMAD MANARUL HIDAYAH | ||||||||
| Date Deposited: | 25 Dec 2022 11:50 | ||||||||
| Last Modified: | 25 Dec 2022 11:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9136 |
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