PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, FEE AUDIT DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Bekasi)

PRIHATIN, KHOIRUNNISA (2020) PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, FEE AUDIT DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Bekasi). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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2. SURAT PERNYATAAN KARYA SENDIRI.pdf

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4. ABSTRAK.pdf

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit dan Integritas Auditor Terhadap Kualitas Auditor. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Penelitian ini dilakukan pada 20 Kantor Akuntan Publik yang terdaftar di OJK Kota Bekasi. Jumlah sampel sebanyak 100 orang auditor yang bekerja di Kantor Akuntan Publik yang terdaftar di OJK dengan metode Purposive Sampling. Metode penelitian yang digunakan adalah metode empiris dengan pendekatan kuantitatif, karena ada variabel yang akan dijelaskan dan ditelaah seberapa besar pengaruh dari variable tersebut. Analisis data statistic dilakukan dengan mengolah data dari hasil jawaban kuesioner. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara parsial secara simultan independensi auditor, kompetensi auditor, fee audit berpengaruh terhadap kualitas audit dan integritas auditor tidak berpengaruh terhadap kualitas audit sebesar 54,6%, sedangkan sisanya yaitu sebesar 45,4% merupakan pengaruh faktor lain yang tidak diteliti antara lain audit tenure, reputasi auditor, pengalaman auditor dan lainnya. Kata Kunci: Independensi Auditor, Fee Audit, Kompetensi Auditor, Integritas Audit dan Kualitas Audit . ABSTRACT The purpose of this study was to determine the effect of Auditor Independence, Competence Auditor, Audit Fee and Integrity Auditor The amount of the Quality Audit. Data collected through questionnaires that have been tested for validity and reliability. This research was conducted at 20 public accounting firm that is registered with the FSA Bekasi. Total sample of 100 auditors working in the public accounting firm that is registered with the FSA Bekasi with Purposive Sampling method. The method used is empirical methods with kuantitatif approach, because there are variables that will be described and analyzed how big the influence of these variables. Statistical data analysis performed by processing the data from the responses to questionnaires. According to the research done can be seen that the partial and simultaneously independence of auditors, Competence Auditor, audit fee scale effect on audit quality and Integrity Auditor have no effect on audit quality at 54,6%, while the remainder is equal to 45,4% is the influence of other factors not examined include tenure audit, the auditor's reputation, competence of auditors and others. Keywords : Independence Auditor, Competence Auditor, Audit Fee, Integrity Auditor and Quality Audit.

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 19 062
NIM: 43217310090
Uncontrolled Keywords: Independensi Auditor, Fee Audit, Kompetensi Auditor, Integritas 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 > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 09 Jan 2020 09:50
Last Modified: 09 Jan 2020 09:50
URI: http://repository.mercubuana.ac.id/id/eprint/53351

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