PENGARUH LOCUS OF CONTROL, DUE PROFESSIONAL CARE, TINGKAT PENDIDIKAN DAN PENGALAMAN PEMERIKSA TERHADAP KUALITAS AUDIT (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia)

RIANI, RETINA PUSPA (2019) PENGARUH LOCUS OF CONTROL, DUE PROFESSIONAL CARE, TINGKAT PENDIDIKAN DAN PENGALAMAN PEMERIKSA TERHADAP KUALITAS AUDIT (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01. COVER.pdf
Download (111kB) | Preview
[img]
Preview
 Text (ABSTRAK)
04. ABSTRAK.pdf
Download (84kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
02. LEMBAR PERNYAATAAN.pdf
Download (95kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
03. LEMBAR PENGESAHAN.pdf
Download (113kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
05. KATA PENGANTAR.pdf
Download (146kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
06. DAFTAR ISI.pdf
Download (107kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
07. DAFTAR TABEL.pdf
Download (102kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
08. DAFTAR GAMBAR.pdf
Download (99kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
09. DAFTAR LAMPIRAN.pdf
Download (98kB) | Preview
[img] Text (BAB I)
10. BAB I.pdf
Restricted to Registered users only
Download (155kB)
[img] Text (BAB II)
11. BAB II.pdf
Restricted to Registered users only
Download (216kB)
[img] Text (BAB III)
12. BAB III.pdf
Restricted to Registered users only
Download (253kB)
[img] Text (BAB IV)
13. BAB IV.pdf
Restricted to Registered users only
Download (632kB)
[img] Text (BAB V)
14. BAB V.pdf
Restricted to Registered users only
Download (25kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (155kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN-LAMPIRAN.pdf
Restricted to Registered users only
Download (405kB)

Abstract

This research aims to analyze the influence of Locus of Control, Due Professional Care, Educational Level, and Auditor’s Experience on Audit Quality (Empirical Study on Audit Board of Indonesia). This research uses Prime Data and questionnaires for data collection. The sampling method used in this study is simple random sampling from 75 auditors. Methods of data collection is by using survey methods through questionnaires directly sent to the respondents and the method of analysis is using multiple linear regression analysis. The analysis result shows Locus of Control variable is having a significant influence on Audit’s Quality, Due Professional Care is also having a significant influence on Audit’s Quality, while Educational level does not shows significant influence on Audit’s Quality. However, Auditor’s Experience shows the most significant influence on Audit’s Quality. Keywords: Audit’s Quality, Locus of Control, Due Professional Care, Educational Level, and Auditor’s Experience Penelitian ini bertujuan untuk menganalisia pengaruh locus of control, due profesional care, tingkat pendidikan, dan pengalaman pemeriksa terhadap kualitas audit (studi empiris pada Badan Pemeriksa Keungan Republik Indonesia). Penelitian ini menggunakan data primer dan menggunakan kuisioner untuk pengumpulan data. Teknik pengambilan sampel yang digunakan adalah simple random sampling yaitu 75 orang auditor. Metode pengumpulan data menggunakan metode survey dengan mengirimkan kuisioner langsung ke responden dan metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel locus of control berpengaruh signifikan terhadap kualitas audit, variable due professional care berpengaruh signifikan terhadap kualitas audit, variable tingkat pendidikan menunjukkan berpengaruh tidak signifikan terhadap kualitas audit dan pengalaman pemeriksa menunjukkan pengaruh yang signifikan terhadap kualitas audit. Kata Kunci : Kualitas Audit, Locus of Control, Due Profesional Care, Tingkat Pendidikan dan Pengalaman Pemeriksa

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 564
Call Number: SE/32/18/412
NIM/NIDN Creators: 43213120164
Uncontrolled Keywords: Kualitas Audit, Locus of Control, Due Profesional Care, Tingkat Pendidikan dan Pengalaman Pemeriksa
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 Jan 2019 02:44
Last Modified: 12 Jan 2024 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/46526

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.