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

ANDRIANI, RIZKI (2019) PENGARUH INDEPENDENSI, KOMPETENSI , PENGALAMAN KERJA, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research aims to know the ifluence of independence, competence, work experience, and ethics of auditors on audit quality. The object for this research is auditors who work in Public Accounting Firm (KAP) in West Jakarta. Types of data used in this research is the primary data. Method of data collection is done using questionnaires. This research was done to 59 respondents. Analysis of the data used namely using Partial Least Square version 3,0. The result of this research shows that independence don’t have significantly ifluence on audit quality, competence don’t have significantly ifluence on audit quality, work experience has significantly influence on audit quality, ethics of auditor has significantly influence on audit quality. This is evidenced from the result of path coefficient in inner model. Keywords : independence, competence, work experience, ethics of auditors, audit quality Penelitian ini untuk mengetahui pengaruh independensi, kompetensi, pengalaman kerja, dan etika auditor terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Barat. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Penelitian ini dilakukan terhadap 59 responden. Analisis data yang digunakan yaitu menggunakan Partial Least Square Versi 3,0. Hasil penelitian ini menunjukkan bahwa independensi tidak berpengaruh signifikan terhadap kualitas audit. Kompetensi tidak berpengaruh signifikan terhadap kualitas audit. Pengalaman kerja berpengaruh signifikan terhadap kulitas audit. Etika auditor berpengaruh singnifikan terhadap kualitas audit. Hal ini dibuktikan dari uji path cofficients dalam inner model. Kata kunci : independensi, kompetensi, pengalaman kerja, etika auditor, kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 667
Call Number: SE/32/18/459
NIM: 43214110329
Uncontrolled Keywords: independensi, kompetensi, pengalaman kerja, etika 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
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: 15 Jan 2019 02:30
Last Modified: 01 Feb 2019 08:26
URI: http://repository.mercubuana.ac.id/id/eprint/46640

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