PENGARUH PENGETAHUAN AUDITOR, BUKTI AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT(Studi Pada Kantor Akuntan Publik Jakarta Barat)

GUNAWAN, KEVIN RENDRA (2021) PENGARUH PENGETAHUAN AUDITOR, BUKTI AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT(Studi Pada Kantor Akuntan Publik Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of auditor’s knowledge, audit evidence and auditor ethics on audit quality. This research was conducted at 8 Public Accounting Firms (KAP) in West Jakarta, which were used as samples in this study. Sampling was carried out with a total of 120 respondents. The type of data used in this study is a questionnaire. The approach used in this study is the Structural Equation Model (SEM) with the help of the Smart-PLS version 3.2 program. The results of this study indicate that audit evidence and auditor ethics have a positive and significant effect on audit quality, while auditor’s knowledge has a negative and insignificant effect on audit quality Keywords: Auditor’s knowledge, audit evidence, auditor ethics, audit quality Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan auditor, bukti audit dan etika auditor terhadap kualitas audit. Penelitian ini dilakukan pada 8 Kantor Akuntan Publik (KAP) wilayah Jakarta Barat, dimana yang digunakan sebagai sampel dalam penelitian ini. Pengambilan sampel dilakukan dengan jumlah 120 responden. Jenis data yang digunakan dalam penelitian ini adalah kuesioner. Pendekatan yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan bantuan program Smart-PLS versi 3.2. Hasil penelitian ini menunjukkan bahwa bukti audit dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit sedangkan pengetahuan auditor berpengaruh negative dan tidak signifikan terhadap kualitas audit. Kata kunci: Pengetahuan Auditor, bukti audit, etika auditor, kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 082
Call Number: SE/32/22/069
NIM/NIDN Creators: 43217120140
Uncontrolled Keywords: Pengetahuan Auditor, bukti audit, etika auditor, kualitas audit
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 > 657.452 Audit Reports/Laporan Audit
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Amin Sujatmiko
Date Deposited: 08 Sep 2022 03:51
Last Modified: 08 Sep 2022 03:51
URI: http://repository.mercubuana.ac.id/id/eprint/66692

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