PENGARUH INDEPENDENSI, DUE PROFESIONAL CARE, KOMPLEKSITAS TUGAS DAN ETIKA PROFESI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris KAP Wilayah Jakarta)

MARIYANTI, (2019) PENGARUH INDEPENDENSI, DUE PROFESIONAL CARE, KOMPLEKSITAS TUGAS DAN ETIKA PROFESI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris KAP Wilayah Jakarta). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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1. HALAMAN JUDUL.pdf

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2. ABSTRAK.pdf

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3. SURAT PERNYATAAN KARYA SENDIRI.pdf

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4. LEMBAR PENGESAHAN SKRIPSI.pdf

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5. KATA PENGANTAR.pdf

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6. DAFTAR ISI.pdf

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7. DAFTAR TABEL.pdf

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8. DAFTAR GAMBAR.pdf

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9. DAFTAR LAMPIRANdocx.pdf

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15. DAFTAR PUSTAKA.pdf
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16. LAMPIRAN.pdf
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Abstract

ABSTRAK Penelitian ini bertujuan untuk meneliti apakah adanya pengaruh antara variabel independensi, due profesional care, kompleksitas tugas dan etika profesi audit terhadap kualitas audit. Dari peninjauan adanya berbagai kasus pelanggaran yang sudah terjadi dan terjadi kembali pada akuntan publik, maka dibuat penelitian untuk melihat faktor yang dapat menyembabkan pelanggaran yang dilakukan oleh akuntan publik. Subjek yang diambil dalam penelitian adalah 53 auditor sebagai responden yang bekerja di 9 Kantor Akuntan Publik di Wilayah Jakarta. Metode penelitian ini adalah survei penelitian lapangan dengan membagikan kuesioner kepada responden yang bekerja di KAP Wilayah Jakarta. Metode analisis penelitian ini menggunakan regresi linier berganda.Hasil penelitian ini menunjukkan bahwa : 1) Independensi tidak berpengaruh terhadap kualitas audit. 2) Due Profesional Care berpengaruh terhadap kualitas audit. 3) Kompleksitas Tugas tidak berpengaruh terhadap kualitas audit. 4) Etika Porfesi Audit berpengaruh terhadap kualitas audit. 5) Secara simultan keempat variabel berpengaruh terhadap kualitas audit. Kata kunci : Independensi, Due Profesional Care, Kompleksitas Tugas, Etika Profesi Audit dan Kualitas Audit. ABSTRACT This study aims to examine whether there is an influence between the variables of independence, care professional due, complexity of tasks and professional audit ethics on audit quality. From reviewing the existence of various cases of violations that have occurred and reappeared to public accountants, a study was made to look at factors that could cause violations committed by public accountants.The subjects taken in the study were 53 auditors as respondents working in 9 Public Accounting Firms in the Jakarta Region. This research method is a field research survey by distributing questionnaires to respondents who work in the KAP in the Jakarta Region. The method of analysis of this study uses multiple linear regression. The results of this study indicate that: 1) Independence does not effect audit quality. 2) Due Professional Care influences audit quality. 3) Task Complexity does not affect audit quality. 4) Audit Ethics affects the audit quality. 5) Simultaneously all four variables affect audit quality. Keywords: Independence, Due Professional Care, Task Complexity, EthicsAudit Profession and Audit Quality.

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 19 016
NIM: 43214320025
Uncontrolled Keywords: Independensi, Due Profesional Care, Kompleksitas Tugas, Etika Profesi 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 08 Jun 2020 02:35
Last Modified: 08 Jun 2020 02:35
URI: http://repository.mercubuana.ac.id/id/eprint/52609

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