PENGARUH KOMPETENSI, PENGALAMAN KERJA, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Barat dan Jakarta Selatan)

PINTAULI, RIA (2018) PENGARUH KOMPETENSI, PENGALAMAN KERJA, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Barat dan Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Jakarta Barat dan Jakarta Selatan public accountant firm. Sampling method used is simple random sampling. In this research, the total of sample is 100 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 competence has negative and no significant influenced of audit quality however work expeience, independence, and ethics auditor have positive and significant influenced of audit quality. Keywords: competence, work expeience, independence, ethics auditor, audit quality. Penelitian ini bertujuan untuk menguji apakah kompetensi, pengalaman kerja, independensi dan etika auditor berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini terdiri dari auditor pada Kantor Akutan Publik di Jakarta Barat dan Jakarta Selatan. Metode pengambilan sampel yang digunakan adalah simple random sampling. Dalam penelitian ini, total sampel adalah 100 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner oleh sampel. Smart Partial Least Square (SmartPLS) path modeling method digunakan sebagai metode analisis. Hasil dari penelitian ini menunjukkan bahwa kompetensi memiliki pengaruh negatif dan tidak signifikan terhadap kualitas audit sedangkan pengalaman kerja, independensi dan etika auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit. Kata kunci : kompetensi, pengalaman kerja, independensi, etika auditor, kualitas audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 094
NIM: 43214010264
Uncontrolled Keywords: kompetensi, pengalaman kerja, independensi, etika auditor, kualitas audit.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 070 Documentary Media, Educational Media, News Media, Journalism, Publishing/Media Dokumenter, Media Pendidikan, Media Berita, Jurnalisme, Penerbitan > 070.1-070.9 Standard Subdivisions of Documentary Media, Educational Media, News Media, Journalism, Publishing/Subdivisi Standar Dari Media Dokumenter, Media Pendidikan, Media Berita, Jurnalisme, Penerbitan > 070.4 Journalism/Jurnalisme, Jurnalistik, Pers > 070.48 Journalism Directed to Special Groups/Jurnalistik Disutradarai oleh Kelompok Khusus > 070.486 Occupational and Employee Groups/Kelompok Kerja dan Karyawan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 158 Applied Psychology/Psikologi Terapan > 158.7 Industrial Psychology/Psikologi Industri, Psikologi Perindustrian > 158.72 Job Stress/Stres Kerja > 158.723 Job Burnout/Kelelahan Kerja
300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi > 368.7 Industrial Accidents Insurance/Asuransi Kecelakaan Kerja
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 17 Sep 2018 07:59
Last Modified: 24 Sep 2018 07:39
URI: http://repository.mercubuana.ac.id/id/eprint/44573

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