PENGARUH AKUNTABILITAS, INTEGRITAS, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris Pada BPK RI Jakarta Pusat)

AULIA, LISA OCTAVIANA (2019) PENGARUH AKUNTABILITAS, INTEGRITAS, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris Pada BPK RI Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine whether accountability, integrity, due professional care affect the audit quality. The population in this study consist of auditor in The Audit Board Of The Republic Of Indonesia, Central Jakarta. Sampling method used is simple random sampling. In this research, the total of sample is 90 respondent. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that accountability has negative and no significant influenced of audit quality. However integrity and due professional care have positive and significant influenced of audit quality. Keywords: Accountability, integrity, due professional care, audit quality Penelitian ini bertujuan untuk menguji apakah akuntabilitas, integritas, dan due professional care berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini terdiri dari auditor pada Badan Pemeriksa Keuangan Republik Indonesia, Jakarta Pusat. Metode pengambilan sampel yang digunakan adalah simple random sampling. Dalam penelitian ini, total sampel adalah 90 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner oleh sampel. Smart Partial Square (SmartPLS) path modeling method digunakan sebagai metode analisis. Hasil dari penelitian ini menunjukkan bahwa Akuntabilitas memiliki pengaruh negatif tidak signifikan terhadap kualitas audit. Sedangkan integritas dan due professional care memiliki pengaruh positif signifikan terhadap kualitas audit. Kata kunci: Akuntabilitas, integritas, due professional care, kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 671
NIM/NIDN Creators: 43214010296
Uncontrolled Keywords: Akuntabilitas, integritas, due professional care, 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: 15 Jan 2019 03:04
Last Modified: 01 Feb 2019 08:29
URI: http://repository.mercubuana.ac.id/id/eprint/46644

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