PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan)

SIMANULLANG, RINI SERIANTI (2019) PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA 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 research was bertuhuan to know the influence of competence, ethics and independence of the Auditors of the quality audit in the public accounting office in South Jakarta. The sample used is 5 public accountant in 2018. Methods of data analysis that used multiple linear regression analysis. The results showed that significant influential competence taking action against the quality of the audit. Whereas the independence of the auditor and an ethic of no effect to the quality of audits. Key words: kompetensi, independence, ethics audits and audit quality Penelitian ini bertuhuan untuk mengetahui pengaruh kompetensi, independensi dan etika auditor terhadap kualitas audit pada kantor akuntansi publik Jakarta Selatan. Sampel yang digunakan adalah 5 kantor akuntan publik pada tahun 2018. Metode analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh signifikan tehadap kualitas audit. Sedangkan independensi dan etika auditor tidak berpengaruh terhadap kualitas audit. Kata kunci : kompetensi,independensi, etika audit dan kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 655
NIM/NIDN Creators: 43214010311
Uncontrolled Keywords: kompetensi,independensi, etika audit 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: 16 Jan 2019 03:59
Last Modified: 01 Feb 2019 08:18
URI: http://repository.mercubuana.ac.id/id/eprint/46676

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