PENGARUH KOMPETENSI, INDEPENDENSI, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK BERAFILIASI ASING

PURBA, ROYNALDO HASIHOLAN (2019) PENGARUH KOMPETENSI, INDEPENDENSI, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK BERAFILIASI ASING. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine whether auditor competence, independence, knowledge and experience on audit quality. The population in this study consisted of auditors at Foreign Affiliated Public Accountant in DKI Jakarta. Determinan of the sample using purposive sampling method. This research was conducted using a sample of as many as 72 respondents. The data type used is the primary data obtained from the answers to the questionnaire by the SPSS (Statistical Package for Social Science) sample used as an analysis method. The results of this study indicate that auditor competence and independence have significant effect on audit quality. Keywords : Competence, Independence, Knowledge, Experience, Audit Quality. Penelitian ini bertujuan untuk menguji apakah kompetensi, independensi, pengetahuan dan pengalaman auditor berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini terdiri dari auditor pada Kantor Akuntan Publik Berafiliasi Asing di DKI Jakarta. Metode pengambilan sampel yang digunakan adalah Purposive Sampling Method. Dalam penelitian ini, total sampel adalah 72 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari jawaban kuesioner oleh sampel SPSS (Statistical Package for Social Science) digunakan sebagai metode analisis. Hasil penelitian ini menunjukkan bahwa kompetensi dan independensi memiliki pengaruh signifikan terhadap kualitas audit. Kata kunci : Kompetensi, Independensi, Pengetahuan, Pengalaman, Kualitas Audit.

Item Type: Thesis (S1)
NIM: 43216110030
Uncontrolled Keywords: Kompetensi, Independensi, Pengetahuan, Pengalaman, 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 May 2019 03:13
Last Modified: 22 May 2019 03:13
URI: http://repository.mercubuana.ac.id/id/eprint/47921

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