PENGARUH AUDIT CAPACITY STRESS, PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akuntan Publik di Jakarta Barat)

BIONDY, KEVIN (2021) PENGARUH AUDIT CAPACITY STRESS, PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akuntan Publik di Jakarta Barat). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine whether audit capacity stress, professionalism and auditor experience affect audit quality. The background in this study is what factors influence audit quality. The chosen factor which is an influence on audit quality is seen from the point of view of auditors working at the Public Accounting Firm. Poor audit quality will affect stakeholder considerations in making decisions, so poor audit quality is directly proportional to poor decision making. The sample in this study was an auditor who worked at a Public Accountant Firm in the West Jakarta area of 100 respondents. The sampling method is "purposive sampling". Variables are measured using Ordinal Scale (Likert). Questionnaire is a tool used to measure variables. Data analysis techniques in the study used multiple linear regression analysis. Keywords: Audit capacity stress, profesionalism, auditor experience.This study aims to examine whether audit capacity stress, professionalism and auditor experience affect audit quality. The background in this study is what factors influence audit quality. The chosen factor which is an influence on audit quality is seen from the point of view of auditors working at the Public Accounting Firm. Poor audit quality will affect stakeholder considerations in making decisions, so poor audit quality is directly proportional to poor decision making. The sample in this study was an auditor who worked at a Public Accountant Firm in the West Jakarta area of 100 respondents. The sampling method is "purposive sampling". Variables are measured using Ordinal Scale (Likert). Questionnaire is a tool used to measure variables. Data analysis techniques in the study used multiple linear regression analysis. Keywords: Audit capacity stress, profesionalism, auditor experience. Penelitian ini bertujuan untuk menguji, apakah audit capacity stress, profesionalisme dan pengalaman auditor berpengaruh terhadap kualitas audit. Latar belakang dalam penelitian ini adalah apa faktor yang mempengaruhi kualitas audit. Faktor yang dipilih yang menjadi pengaruh terhadap kualitas audit dilihat dari sudut pandang auditor yang bekerja pada Kantor Akuntan Publik. Kualitas Audit yang buruk akan mempengaruhi pertimbangan pemangku kepentingan dalam mengambil keputusan, sehingga buruknya kualitas audit berbanding lurus dengan pengambilan keputusan yang buruk. Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik yang berada di wilayah Jakarta Barat sejumlah 100 responden. Adapun metode pengambilan sampel adalah “Purposive sampling”. Variabel-variabel diukur menggunakan Skala Ordinal (Likert). Kuesioner adalah alat yang digunakan untuk mengukur variabel. Teknik analisis data dalam penelitian menggunakan analisis regresi linier berganda. Kata Kunci: Audit capacity stress, profesionalisme, pengalaman auditor

Item Type: Thesis (S1-Sarjana)
NIM: 43216010041
Uncontrolled Keywords: Audit capacity stress, profesionalisme, 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
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Jan 2021 03:17
Last Modified: 22 Jan 2021 03:17
URI: http://repository.mercubuana.ac.id/id/eprint/59351

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