PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT

IMRAN, ZULFIKAR ALI (2019) PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of auditor experience, professional skepticism and independence of the auditor to audit quality. Data collection research using questionnaires obtained through a questionnaire distributed to 100 Auditor in Public Accountant Office in West Jakarta using purposive sampling method. Methods of data analysis using multiple regression analysis test with SPSS version 20. The results showed that the experience of the auditor and the auditor's independence and significant positive effect on audit quality, yet professional skepticism has no effect on audit quality. Keywords:audit quality, Independence, Professional Skepticism, Auditor Experience Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor, skeptisme professional dan independensi auditor terhadap kualitas audit. Pengumpulan data penelitian menggunakan kuesioner yang diperoleh melalui kuesioner yang dibagikan kepada 100 Auditor pada Kantor Akuntan Publik di Jakarta Barat menggunakan metode purposive sampling. Metode analisis data penelitian ini menggunakan uji analisis multiple regresi dengan SPSS versi 20. Hasil penelitian menunjukkan bahwa pengalaman auditor dan independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, namun skeptisme professional tidak berpengaruh terhadap kualitas audit. Kata Kunci: kualitas audit, Independensi, Skeptisme Profesional, Pengalaman Auditor

Item Type: Thesis (S1)
Call Number: SE/32/19/127
NIM: 43215010143
Uncontrolled Keywords: kualitas audit, Independensi, Skeptisme Profesional, Pengalaman Auditor
Subjects: 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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 25 Sep 2019 07:39
Last Modified: 25 Sep 2019 07:39
URI: http://repository.mercubuana.ac.id/id/eprint/50240

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