KURNIA, WINDA (2019) PENGARUH GAYA HIDUP SEHAT, KOMPETENSI, INDEPENDENSI, INTEGRITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (SURVEI : KAP DI WILAYAH JAKARTA). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of healthy lifestyles, competence, independence, integrity and professionalism of auditors on audit quality in Public Accounting Firms in Jakarta. The sample in this research using purposive sampling method. Data were collected using survey methods by distributing questionnaires to Public Accounting Firms in Jakarta. The target of this research was all auditors in Jakarta, but respondent data which received and there were 109 respondents can be processed. The method used in this research is multiple regression analysis with IBM SPSS software version 25. For testing, the quality of the instrument was used to do with validity and reliability. The classic assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test, intended as a requirement to perform multiple regression test. The results of multiple regression analysis shows that the variation of the audit quality variable quality can be explained by variations of healthy lifestyle, competence, independence, integrity and professionalism of 66%. F statistical test showed that the model that is used to predict the quality of the audit and statistically significant. Statistics t test showed that the variables of a healthy lifestyle, competence, independence, integrity and professionalism have a positive effect on audit quality and statistically significant. The results showed that healthy lifestyle, competence, independence, integrity and professionalism of the auditors gave a positive effect on audit quality. The results of hypothesis submission provide synthesis that the better healthy lifestyle, competence, independence, integrity and professionalism of the auditors, the better the quality of audits produced by the auditor. Keywords: Healthy Lifestyle, Competence, Independence, Integrity, Professionalism, and Quality Audit Penelitian ini bertujuan untuk mengkaji pengaruh gaya hidup sehat, kompetensi, independensi, integritas dan profesionalisme auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data dikumpulkan menggunakan metode survei dengan menyebarkan kuesioner ke Kantor Akuntan Publik di Jakarta. Target penelitian ini adalah semua auditor yang ada di Jakarta, namun data responden yang diterima dan dapat diolah 109 jawaban responden. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan software IBM SPSS versi 25. Untuk menguji, kualitas dari instrumen yang digunakan dilakukan dengan uji validitas dan reliabilitas. Uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas, dimaksudkan sebagai persyaratan untuk melakukan uji regresi berganda. Hasil analisis regresi berganda menunjukkan bahwa variasi variabel kualitas audit dapat dijelaskan oleh variasi variabel gaya hidup sehat, kompetensi, independensi, integritas dan profesionalisme sebesar 66%. Uji statistik F menunjukkan bahwa model yang digunakan mampu memprediksi kualitas audit dan signifikan secara statistik. Uji Statistik t menunjukkan bahwa variabel gaya hidup sehat, kompetensi, independensi, integritas dan profesionalisme berpengaruh positif pada kualitas audit dan signifikan secara statistik. Hasil penelitian menunjukkan bahwa gaya hidup sehat, kompetensi, independensi, integritas dan profesionalisme auditor memberikan pengaruh positif terhadap kualitas audit. Hasil pengajuan hipotesis memberikan sintesa bahwa semakin baik gaya hidup sehat, kompetensi, independensi, integritas dan profesionalisme auditor maka semakin baik kualitas audit yang dihasilkan oleh auditor. Kata Kunci : Gaya Hidup Sehat, Kompetensi, Independensi, Integritas, Profesionalisme, dan Kualitas Audit
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