PENGARUH AUDIT FEE, GENDER AUDITOR DAN GAYA HIDUP AUDITOR TERHADAP KUALITAS AUDIT (Pada Kantor Akuntan Publik)

ERIK, ERIK (2017) PENGARUH AUDIT FEE, GENDER AUDITOR DAN GAYA HIDUP AUDITOR TERHADAP KUALITAS AUDIT (Pada Kantor Akuntan Publik). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT The purpose of this study is to determine the effect of audit Fee, Gender Auditor and Lifestyle Auditor on Audit Quality. Male gender and female gender differences that result in different audit quality, the difference in fees received by each KAP as well as the consumptive lifestyle of each auditor. The sample in this study is all members of the population that is all the auditors who work in Public Accounting Firm (KAP) listed in the directory of the Indonesian Institute of Certified Public Accountants (IAPI) researchers obtained respondents as much as 96 respondents from 33 KAP into sample. In research method, the researcher uses Method of Successive Interval because the data obtained by the researcher is ordinal data from the questionnaire, besides that for the gender is measured using blau index and because the data processing is quantitative by using statistical analysis. The result of analysis shows that audit fee has an effect on audit quality, gender auditor has no effect on audit quality, auditor lifestyle has no effect on audit quality. And simultaneous test results indicate that the effect of audit fees, gender auditor and lifestyle auditor on audit quality at Public Accounting Firm registered in IAPI directory. Keywords: Fee audit, Gender Auditor and Lifestyle Auditor, Audit Quality ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh Fee audit, Gender Auditor dan Gaya Hidup Auditor terhadap Kualitas Audit. Perbedaan gender laki-laki dan perempuan yang menghasilkan kualitas audit yang berbeda, perbedaan fee yang diterima oleh setiap KAP dan juga gaya hidup konsumtif dari setiap auditor. sampel dalam penelitian ini adalah seluruh anggota populasi yaitu seluruh auditor yang bekerja di Kantor Akuntan Publik (KAP) yang terdaftar dalam direktori Ikatan Akuntan Publik Indonesia (IAPI) peneliti memperoleh responden sebanyak 96 responden dari 33 KAP yang menjadi sample. Dalam metode penelitian peneliti menggunakan Method of Successive Interval karena data yang diperoleh peneliti merupakan data ordinal dari kuesioner, selain itu untuk gender diukur menggunakan blau index dan karena pengolahan data bersifat kuantitatif dengan menggunakan analisis statistik. Hasil analisis menunjukan fee audit berpengaruh terhadap kualitas audit, gender auditor tidak berpengaruh terhadap kulitas audit, gaya hidup auditor tidak berpengaruh terhadap kualitas audit. Dan hasil pengujian secara simultan menunjukan bahwa adanya pengaruh fee audit, gender auditor dan gaya hidup auditor terhadap kualitas audit pada Kantor Aknuntan Publik yang terdaftar dalam direktori IAPI. Kata Kunci : Fee audit, Gender Auditor dan Gaya Hidup Auditor, Kualitas Audit

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515110075
Uncontrolled Keywords: Fee audit, Gender Auditor dan Gaya Hidup Auditor, 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 > 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jul 2018 04:24
Last Modified: 21 Dec 2021 12:29
URI: http://repository.mercubuana.ac.id/id/eprint/43582

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