PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empirik Pada Auditor Di Kantor Akuntan Publik Jakarta Barat Dan Tangerang)

RISANTI, DANTI PUTRI (2019) PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empirik Pada Auditor Di Kantor Akuntan Publik Jakarta Barat Dan Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of the competence of auditors, auditor independence, Professionalism Auditor to audit quality. This study is causal, with quantitative approach. The population in this study are all functional incumbent auditor at the Public Accounting Firm (KAP) in West Jakarta and Tangerang. Sampling was done by random sampling, using a sample of 100 respondents. Type of research data is primary data. Methods of data collection using a questionnaire study. Research data analysis using multiple regression analysis using SPSS for Windows version 20.0. The result showed that the variables of auditor competence has no effect on audit quality. Meanwhile, the independence auditor, professionalism auditor effect on udit quality. Keywords : Competence Auditor, Auditor Independence, Professionalism Auditor, Quality Audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor,independensi auditor,professionalisme auditor terhadap kualitas audit. Penelitian ini merupakan penelitian kausal, dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pemegang jabatan fungsional auditor di Kantor Akuntan Publik (KAP) di Jakarta Barat dan Tangerang. Pengambilan sampel dilakukan dengan cara Random Sampling, dengan menggunakan sampel sebanyak 100 responden. Jenis data penelitian adalah data primer. Metode pengumpulan data penelitian menggunakan kuesioner. Analisis data penelitian menggunakan analisis regresi berganda dengan menggunakan program SPSS for windows versi 20.0. Hasil penelitian menunjukkan bahwa variabel kompetensi auditor tidak berpengaruh secara signifikan terhadap kualitas audit. Sedangkan, independensi auditor dan profesionalisme auditor berpengaruh secara signifikan terhadap kualitas audit. Kata Kunci : Kompetensi Auditor, Independensi Auditor, Profesionalisme Auditor, Kualitas Audit.

Item Type: Thesis (S1)
NIM: 43215010161
Uncontrolled Keywords: Kompetensi Auditor, Independensi Auditor, Profesionalisme 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: 20 May 2019 02:12
Last Modified: 20 May 2019 02:12
URI: http://repository.mercubuana.ac.id/id/eprint/48123

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