PENGARUH INDEPENDENSI, PENGALAMAN KERJA, FEE AUDIT, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT

PRATAMA, RYAN INDRA (2019) PENGARUH INDEPENDENSI, PENGALAMAN KERJA, FEE AUDIT, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to determine the effect of independence, work experience, audit fees, and due professional care on audit quality. The object of this research is the auditor who works in the Public Accountant Firm in West Jakarta area that has been registered with IAPI. This research was conducted on 85 respondents using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this research indicate that simultaneously, the variables of independence, work experience, audit fees, and due professional care have an effect on the quality of audits in the Public Accountant Firm in West Jakarta area. This is evidenced from the results of the simultaneous test (F test) and the results of the partial test (t test) also show significant values of the four independent variables that support the hypothesis. Therefore the test results from this research state that there are simultaneous influences between variables of independence, work experience, audit fees, and due professional care on audit quality at the Public Accountant Firm in West Jakarta. Keywords : independence, work experience, audit fees, due professional care, quality of audit Penelitian ini untuk mengetahui pengaruh independensi, pengalaman kerja, fee audit, dan due professional care terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik yang berada di wilayah Jakarta Barat yang telah terdaftar di IAPI. Penelitian ini dilakukan terhadap 85 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel independensi, pengalaman kerja, fee audit, dan due professional care berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik di wilayah Jakarta Barat. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari empat variabel bebas yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel independensi, pengalaman kerja, fee audit, dan due professional care terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Barat. Kata Kunci : independensi, pengalaman kerja, fee audit, due professional care, kualitas audit

Item Type: Thesis (S1)
NIM: 43215010173
Uncontrolled Keywords: independensi, pengalaman kerja, fee audit, due professional care, 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 > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 14 Jun 2019 04:47
Last Modified: 14 Jun 2019 04:47
URI: http://repository.mercubuana.ac.id/id/eprint/48934

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