Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Jakarta Pusat)

Anggraini, Natalia and Linda Diana, Apry (2020) Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengalaman kerja, due professional care dan akuntabilitas terhadap kualtas audit di Kantor Akuntan Publik Jakarta Pusat. Penelitian ini menggunakan data primer kuantitatif dengan metode convenience sampling. Teknik pengumpulan data berupa kuesioner. Terdapat 85 responden dari 12 Kantor Akuntan Publik di wilayah Jakarta Pusat. Menggunakan program SPSS versi 26 dengan menggunakan analisis regresi linear berganda. Hasil penelitian membuktikan bahwa (1) independensi berpengaruh positif dan signifikan terhadap kualitas audit, (2) pengalaman kerja berpengaruh negatif dan tidak signifikan terhadap kualitas audit, (3) due professional care berpengaruh positif dan signifikan terhadap kualitas audit dan (4) akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit. This study aims to determine the effect of independence, work experience, due professional care and accountability on audit quality at the Public Accounting Firms in Central Jakarta. This research uses quantitative primary data with convenience sampling method. The data collection technique is a questionnaire. There are 85 respondents from 12 public accounting firms in the Central Jakarta area. Using SPSS version 26, using multiple linear regression analysis The results of the study prove that (1) independence has a positive and significant effect on audit quality, (2) work experience has a negative and not significant effect on audit quality, (3) due professional care has a positive and significant effect on audit quality and (4) accountability has a positive and significant effect on audit quality.

Item Type: Thesis (Skripsi)
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 579 not found.
Date Deposited: 28 Sep 2020 04:41
Last Modified: 28 Sep 2020 04:41
URI: http://repository.stei.ac.id/id/eprint/985

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