PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI, KOMPLEKSITAS TUGAS DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Wilayah Jakarta Barat)

HARUN, ACHMAD LUKMAN (2021) PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI, KOMPLEKSITAS TUGAS DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Wilayah Jakarta Barat). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of Auditor Competence, Independence, Task Complexity and Audit Fees on Audit Quality. This research was conducted in 2019, using primary data collection sourced from the results of data collection in the form of a questionnaire distributed to 11 public accounting firms in the West Jakarta area with a total sample of 89 public accountants. The sample method used is convenience sampling, where respondents are chosen based on availability and ease of getting it and fulfilling specified conditions. Data analysis used multiple regression analysis with the SPSS program. From the results of this study indicate that Auditor Competence affects Audit Quality, Independence and Audit Fees affect Audit Quality while Task Complexity does not affect Audit Quality. Keywords : Auditor Competence, Independence, Task Complexity, Audit Fees and Audit Quality Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kompetensi Auditor, Independensi, Kompleksitas Tugas dan Fee Audit terhadap Kualitas Audit. Penelitian ini dilakukan pada tahun 2019, menggunakan pengumpulan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner yang didistribusikan ke 11 Kantor Akuntan Publik di wilayah Jakarta Barat dengan total sampel berjumlah 89 akuntan publik. Metode sampel yang digunakan adalah convenience sampling, dimana responden dipilih berdasarkan atas ketersediaan dan kemudahan untuk mendapatkannya serta memenuhi syarat yang telah ditentukan. Analisis data menggunakan analisis regresi berganda dengan program SPSS. Dari hasil penelitian ini menunjukan bahwa Kompetensi Auditor berpengaruh terhadap Kualitas Audit, Independensi dan Fee Audit berpengaruh terhadap Kualitas Audit sedangkan Kompleksitas Tugas tidak berpengaruh terhadap Kualitas Audit. Kata Kunci : Kompetensi Auditor, Independensi, Kompleksitas Tugas, Fee Audit, dan Kualitas Audit

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110045
Uncontrolled Keywords: Kompetensi Auditor, Independensi, Kompleksitas Tugas, Fee Audit, dan 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Nov 2021 03:03
Last Modified: 12 Jul 2024 03:37
URI: http://repository.mercubuana.ac.id/id/eprint/50917

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