PENGARUH FEE AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik di Jakarta Selatan)

HUSNA, IMRATUL (2020) PENGARUH FEE AUDIT DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to review the influence of a fee of auditing and ethics an auditor to quality of auditing. The independent variable used is fee auditing and ethics auditor dependent variable quality audit. The population of this research is an accounting firm public ( KAP ) in south jakarta. The sample 103 respondents were using descriptive quantitative approach. The method of analysis the data used was statistical analysis in the form of the multiple linear regression. This research result indicates that a fee of auditing and ethics an auditor influential positive and significant to quality of audit on an auditor KAP in south Jakarta. Keywords: audit fees, auditors ethics, KAP, quality of audit Penelitian ini bertujuan untuk mengetahui pengaruh fee audit dan etika auditor terhadap kualitas audit. Variabel independen yang digunakan adalah fee audit dan etika auditor sedangkan variabel dependen kualitas audit. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) di Jakarta Selatan. Sampel penelitian sebanyak 103 Responden dengan menggunakan pendekatan deskriptif kuantitatif. Metode analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa fee audit dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit pada auditor KAP di Jakarta Selatan. Kata Kunci : fee audit, etika auditor, KAP, kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 417
NIM/NIDN Creators: 43216110197
Uncontrolled Keywords: fee audit, etika auditor, KAP, 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
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: Dede Muksin Lubis
Date Deposited: 16 Aug 2022 06:08
Last Modified: 22 Aug 2022 07:19
URI: http://repository.mercubuana.ac.id/id/eprint/67809

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