PENGARUH INDEPENDENSI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik (KAP) di JAKARTA PUSAT DAN JAKARTA BARAT)

AUDINA, YEMIMA (2018) PENGARUH INDEPENDENSI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik (KAP) di JAKARTA PUSAT DAN JAKARTA BARAT). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was aimed to examine the influence of independency, and audit tenure to audit quality The population in this research was auditors who works in the Public Accounting Firm in Jakarta Pusat and Jakarta Barat. The sampling method used was convenience sampling so that 98 auditors could be processed. The data Sources was used is primary data in the form of a questionnaire . The research data was analyzed with multiple regression model. These research showed that independency and audit tenure simultaneously positive significant effect on audit quality. While partially independency has no effect on audit quality and audit tenure has effect on audit quality. Keywords: independency, audit tenure, audit quality Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan audit tenure terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Pusat dan Jakarta Barat. Metode penentuan sampel yang digunakan adalah convenience sampling sehingga diperoleh 98 auditor yang dapat diproses. Sumber data yang digunakan adalah data primer dalam bentuk kuesioner. Data penelitian dianalisa menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi dan audit tenure berpengaruh signifikan positif secara simultan terhadap kualitas audit. Sedangkan secara parsial independensi tidak berpengaruh terhadap kualitas audit dan audit tenure berpengaruh terhadap kualitas audit. Kata kunci : independensi, audit tenure, kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 459
NIM: 43213110228
Uncontrolled Keywords: independensi, audit tenure, 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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:03
Last Modified: 07 Jan 2019 06:39
URI: http://repository.mercubuana.ac.id/id/eprint/45920

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