KURNIALILLAH, TIARA PRATIARAHMAN (2018) PENGARUH FEE AUDIT DAN AUDIT TENURE TERHADAP PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to know that the influence of fee audit, audit tenure of quality control of public accounting firm and audit quality reduction as a moderating variable. The data used in this research are primary data in the form of questionnaires filled by auditors who work in Public Accounting Firm. Population in this research is auditor that work at public accounting firm in South Jakarta. The sample used in this research were 110 respondents from 15 Public Accounting Firm. Sampling using by convenience sampling and using the analysis of statistical is in the form of multiple linier regression with using SPSS 20. The result of this research shows that fee audit has significancy effect on quality control of public accounting firm, audit tenure has no effect on quality control of public accounting firm, audit quality reduction has effect on influence by fee audit to quality control of public accounting. Keywords : Fee Audit, Audit Tenure, Quality Control of Public accounting firm. Penelitian ini bertujuan untuk mengetahui pengaruh Fee Audit, Audit Tenure terhadap Pengendalian Mutu Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini adalah data primer berupa kuisioner yang diisi oleh auditor yang bekerja pada Kantor Akuntan Publik. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan. Sampel yang digunakan pada penelitian ini sebanyak 110 responden dari 15 Kantor Akuntan Publik. Pengambilan sampel dilakukan dengan metode convenience sampling dan menggunakan analisis regresi linear berganda dengan menggunakan SPSS 20. Hasil Penelitian ini menunjukkan bahwa Fee Audit berpengaruh signifikan terhadap pengendalian mutu KAP, Audi Tenure tidak berpengaruh terhadap pengendalian mutu KAP. Kata Kunci : Fee Audit, Audit Tenure, Pengendalian Mutu KAP.
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