PENGARUH INDEPENDENSI, PROFESIONALISME, DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Jakarta Selatan)

ALFISSYAHRI, ZULKARNAIN (2018) PENGARUH INDEPENDENSI, PROFESIONALISME, DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study meant to analyze the influence of influence independence, professionalism and ethics of auditors on audit quality. The object of this study is the auditor who works at the public accounting firm (KAP) in the area of South Jakarta. The population in this study was conducted at 8 public accounting firms located in South Jakarta, with the number of respondents as many as 80 auditors. Sampling is done by convenience sampling method, that is sample selected with consideration of ease. The analysis technique used multiple linear regression analysis using SPSS version 23 with significance level of 5%. The results of this study indicate the independence, professionalism, and professional ethics of auditors have a positive influence on audit quality. The results of this study partially show that the independence, professionalism, and professional ethics showed a positive relationship and significant effect on audit quality. This is evidenced from the simultaneous test (F test) and partial test results (t test) also shows significant value of 3 free variables that support the hypothesis. Therefore the results of this study test states that there is a simultaneous influence between variables indepedensi, professionalism and professional ethics auditors Keywords: independence, professionalism, professional ethics, and audit quality Penelitian ini bertujuan untuk menganalisis pengaruh indepedensi, profesionalisme dan etika profesi auditor terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada kantor akuntan publik (KAP) yang berada di wilayah Jakarta Selatan. Populasi dalam penelitian ini dilakukan di 8 Kantor Akuntan Publik yang berada di Jakarta Selatan, dengan jumlah responden sebanyak 80 auditor. Pengambilan sampel yang dilakukan dengan metode convenience sampling, yaitu sampel yang dipilih dengan pertimbangan kemudahan. Teknik analisis menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 23 dengan tingkat signifikansi sebesar 5%. Hasil dari penelitian ini menunjukan indepedensi, profesionalisme, dan etika profesi auditor memiliki pengaruh positif terhadap kualitas audit. Hasil penelitian ini secara parsial menunjukan bahwa indepedensi, profesionalisme, dan etika profesi menunjukan hubungan positif dan berpengaruh signifikan terhadap kualitas audit. Hal ini dibuktikan dari uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari 3 variable bebas yang mendukung hipotesa. Oleh karena itu hasil uji penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variable indepedensi, profesionalisme dan etika profesi auditor Kata Kunci: indepedensi, profesionalisme, etika profesi, dan kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 409
Call Number: SE/32/18/434
NIM/NIDN Creators: 43214010291
Uncontrolled Keywords: indepedensi, profesionalisme, etika profesi, dan kualitas audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:44
Last Modified: 12 Jan 2024 07:59
URI: http://repository.mercubuana.ac.id/id/eprint/45926

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