PURBA, SOFYAN HELMI (2012) PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris KAP Medium Afiliasi Dan KAP Medium Non Afiliasi Jakarta). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aimed to test whether there is influence of Competence, Independensi, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Afliasi Medium Public Accountants and Public Accounting Firm Medium Non Afliasi. Data analysis is done using multiple regression. ABSTRACT The results showed that the competence, independence, professionalism, integrity and objectivity affect audit quality on an ongoing basis. In addition, this study proves that the partial independence and objectivity while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survei area coverage and the addition of more variables that affect audit quality. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Kompetensi, Independensi, Profesionalisme, Integritas, dan Objektivitas terhadap Kualitas Audit. Penelitian dilakukan dengan cara menyebarkan kuesioner. Populasi penelitian adalah Kantor Akuntan Publik Medium Afliasi dan Kantor Akuntan Publik Medium Non Afliasi. Analisis Data dilakukan dengan menggunakan regresi ganda. Hasil penelitian menunjukkan bahwa kompetensi, independensi,profesionalisme, integritas dan objektivitas mempengaruhi kualitas audit secara berkelanjutan. Selain itu, penelitian ini membuktikan bahwa independensi dan objektivitas secara parsial sedangkan secara simultan semuanya mempengaruhi kualitas audit. Untuk penelitian di masa yang akan datang, penelitian ini menyarankan pengembangan cakupan wilayah surve dan penambahan lebih banyak variable yang mempengaruhi kualitas audit.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-12-004 |
| Call Number: | TA/55/13/025 |
| NIM/NIDN Creators: | 55510110032 |
| Uncontrolled Keywords: | tesis akuntansi, auditing, AUDT |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 15 Jan 2013 11:00 |
| Last Modified: | 27 Jul 2022 04:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/14999 |
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