PENGARUH AKUNTABILITAS AUDITOR, INDEPENDENSI AUDITOR DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Barat dan Jakarta Selatan)

BASRIA, TAMIATUL (2019) PENGARUH AKUNTABILITAS AUDITOR, INDEPENDENSI AUDITOR DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Barat dan Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine the influence of , auditor accountability, auditor independence, and integrity of the audit quality .This research on data use primary data that is questioner at the accountant public in South Jakarta. The method of determination sample used was purposive sampling. Sample in this amounted to 6 registered public accountant firm in the Directory KAP & AP 2016. The questionnaire distributed numbered 66 copy but only 55 copy question used. That data are analyzed multiple regression method on SPSS program version 21. The result of the reseach showing that auditor accountability and auditor independence influence of the audit quality. But integrity of perception does not influence of the audit quality. Key Word: Auditor Accountability, Auditor Independence, Integrity of Perception On Audit Quality. Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas auditor, independensi auditor dan integritas terhadap kualitas audit. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Barat dan Jakarta Selatan. Metode penentuan sampel yang digunakan adalah purposive sampling.Sampel pada penelitian ini berjumlah 6 KAP yang terdaftar di Directory KAP & AP 2016.Kuesioner yang disebar berjumlah 66 tetapi hanya 55 yang bisa digunakan.Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa akuntabilitas auditor dan independensi auditor berpengaruh terhadap kualitas audit, sedangkan integritas tidak berpengaruh terhadap kualitas audit. Kata Kunci : Pengaruh Akuntabilitas Auditor, Independensi Auditor, Integritas Terhadap Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 694
Call Number: SE/32/18/445
NIM/NIDN Creators: 43214010077
Uncontrolled Keywords: Pengaruh Akuntabilitas Auditor, Independensi Auditor, Integritas Terhadap 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: 13 Mar 2019 02:23
Last Modified: 05 Jul 2024 08:09
URI: http://repository.mercubuana.ac.id/id/eprint/47931

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