PENGARUH KOMPETENSI PROFESIONAL, INDEPENDENSI, AKUNTABILITAS, DUE PROFESSIONAL CARE, INTEGRITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Selatan)

ADRIANI, FARIDA (2020) PENGARUH KOMPETENSI PROFESIONAL, INDEPENDENSI, AKUNTABILITAS, DUE PROFESSIONAL CARE, INTEGRITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi profesional, independensi, akuntabilitas, due profesional care, integritas dan etika auditor terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada kantor akuntan publik (KAP) yang berada di wilayah Jakarta Selatan. Populasi dalam penelitian ini dilakukan di 6 Kantor Akuntan Publik yang berada di wilayah Jakarta Selatan. Penelitian ini dilakukan terhadap 53 responden dengan menggunakan pendekatan deskriptif kuantitatif. Teknik analisis menggunakan analisis regresi linear berganda dengan tingkat signfikansi 5%. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel kompetensi profesional, independensi, akuntabilitas, due profesional care, integritas dan etika auditor berpengaruh terhadap kualitas audit. Hasil penelitian ini secara parsial menunjukkan bahwa hanya variabel integritas yang berpengaruh terhadap kualitas audit, sedangkan untuk variabel kompetensi profesional, independensi, akuntabilitas, due profesional care dan etika auditor tidak berpengaruh secara parsial terhadap kualitas audit. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikansi dari satu variabel bebas yang mendukung hipotesa. Oleh karena itu, hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel kompetensi profesional, independensi, akuntabilitas, due profesional care, integritas dan etika auditor terhadap kualitas audit pada kantor akuntan publik (KAP) di wilayah Jakarta Selatan. Kata kunci: kompetensi profesional, independensi, akuntabilitas, due profesional care, integritas, etika auditor, kualitas audit. The purpose of this study was to determine the effect of professional competence, independence, accountability, due professional care, integrity and ethics of auditors on audit quality. The object of this research is auditor who works at a public accounting firm (KAP) in South Jakarta. The population in this research in this used 6 public accountant Firms who works on public accounting firm (KAP) in South Jakarta. This research was done to 53 respondents by using a quantitative-descriptive approach. The multiple linear regression analysis and the analysis technique test the hypothesis at 5% significance. The results of this research show that either simultaneously, the variables of professional competence, independence, accountability, due professional care, integrity and ethics of auditors influence the audit quality. The results of this research show partially that only the integrity variable influences audit quality, whereas for the variables of professional competence, independence, accountability, due professional care and auditor ethics have no partial influence on audit quality. It has been proven from the results the of (F test) simultant test and the results of (t test) partial show the significance of one independent variable that supports the hypothesis. Therefore, the accepted assumsion is, there is influence between professional competence, independence, accountability, due professional care, integrity and ethics of auditors on audit quality at public accounting firms (KAP) in South Jakarta. Keywords: professional competence, independence, accountability, due professional care, integrity, auditor ethics, audit quality.

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