KARTINA, RINA (2020) PENGARUH ETIKA PROFESI, FEE AUDIT DAN WORKLOAD AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The amount of trust users of financial statements in the Public Accountant requires public accountants to pay attention to the quality of the resulting audit. This study aims to identify and analyze the Effect of Professional Ethics, Fee Audit and Auditor Workload on Audit Quality. Sampling was done using a random sampling method with a total sample of 67 respondents. The primary data collection method used was a questionnaire method. Based on the results of this study indicate that the ethics and workload of auditors significantly influence audit quality and fee audit not influence audit quality, then both the auditor and KAP are advised to fulfill all procedures in accordance with applicable standards in order to maintain the quality of audit results. KAP and the auditor must also consider factors that can influence audit quality because for users of this information is able to be the basis for economic decision making. Keywords: Auditor Ethics, Fee Audit, Auditor Workload and Audit Quality Besarnya kepercayaan pengguna laporan keuangan pada Akuntan Publik mengharuskan akuntan publik memperhatikan kualitas audit yang dihasilkan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisa Pengaruh Etika Profesi, Fee Audit dan Workload Auditor Terhadap Kualitas Audit. Pengambilan sample dilakukan menggunakan metode random sampling dengan jumlah sample sebanyak 67 responden. Metode pengambilan data primer yang digunakan adalah metode kuisioner. Berdasarkan hasil penelitian ini menunjukan bahwa etika dan workload auditor berpengaruh signifikan terhadap kualitas audit sedangkan fee audit tidak berpengaruh, maka baik auditor dan KAP disarankan untuk memenuhi seluruh prosedur sesuai standar yang berlaku guna menjaga kualitas hasil auditnya. KAP dan auditor juga harus mempertimbangan faktor yang bisa mempengaruhi kualitas audit karena bagi para pengguna informasi hal ini mampu menjadi dasar untuk pengambilan keputusan ekonomi. . Kata Kunci : Etika Profesi, Fee Audit, Workload Auditor dan Kualitas Audit
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