PENGARUH INDEPENDENSI, ETIKA PROFESI & PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta)

HAERIDISTIA, NURLITA (2019) PENGARUH INDEPENDENSI, ETIKA PROFESI & PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aimed to analyze the effect of independence, professional ethics, and auditor’s experience on audit quality in auditor at Public Accountant Firm in DKI Jakarta. The data in this research used data primer which obtained from questionnaire given to 127 respondent. This research was casualty research, which aimed to test the hypothesis about the effect of one or some variables (Independent Variable) on other variable (dependent variable). This research shows that independency, professional ethics and auditor’s experience effect on audit quality. Keywords : Independence,Professional Ethics, Auditor Experience and Audit Quality. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, etika profesi dan pengalaman auditor terhadap kualitas audit pada auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Penelitian ini menggunakan data primer yang didapat dengan menyebarkan kuisioner kepada 127 responden. Penelitian ini merupakan jenis penelitian kausal yang bertujuan untuk menguji hipotesis tentang pengaruh satu atau beberapa variabel (variabel independen) terhadap variabel lainnya (variabel dependen). Hasil penelitian menunjukan bahwa independensi, etika profesi dan pengalaman auditor berpengaruh terhadap kualitas audit. Kata kunci : Independensi, Etika Profesi, Pengalaman Auditor dan Kualitas Audit

Item Type: Thesis (S1)
Call Number: SE/32/19/036
NIM: 43215010243
Uncontrolled Keywords: Independensi, Etika Profesi, Pengalaman Auditor dan 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: 22 Feb 2019 02:57
Last Modified: 22 Feb 2019 02:57
URI: http://repository.mercubuana.ac.id/id/eprint/47265

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