PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU AUDITOR, FEE AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Jakarta Barat Dan Tangerang Selatan)

HADIDARMAWAN, RAFLY (2019) PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU AUDITOR, FEE AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Jakarta Barat Dan Tangerang Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

and auditor fees on audit quality. The population in this study were West Jakarta and South Tangerang Public Accountants Offices. The sample in this study were 75 auditors. Data collection method by questionnaire. Data analysis method used is multiple linear regression analysis, validity test, reliability test, classic assumption test, f test, partial test (t test) and determination coefficient (r² test) The results of this study indicate auditor competence has a positive and significant effect on audit quality, time pressure has a significant and significant influence on audit quality and auditor fees have a positive and significant effect on audit quality. Keywords: Auditor Competence, Auditor Time Pressure, Auditor Fee, Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor, tekanan waktu auditor dan fee auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik Jakarta Barat dan Tangerang Selatan. Sampel dalam penelitian ini 75 auditor. Metode pengumpulan data dengan kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda, uji validitas, uji realibilitas, uji asumsi klasik, uji f, uji parsial (uji t) dan koefisien determinasi (uji r²) Hasil penelitian ini menunjukan kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, tekanan waktu berpengaruh porsitif dan signifikan terhadap kualitas audit dan fee auditor berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Kompetensi Auditor, Tekanan Waktu Auditor, Fee Auditor, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 593
NIM: 43214010028
Uncontrolled Keywords: Kompetensi Auditor, Tekanan Waktu Auditor, Fee 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: 17 Jan 2019 04:28
Last Modified: 22 Jan 2019 08:11
URI: http://repository.mercubuana.ac.id/id/eprint/46710

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