PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDIT, DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA

YULIANTO, ARRIZAL (2022) PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDIT, DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of Auditor Independence, Audit Competence and Audit Fees on Audit Quality. This research was conducted in 2022, using primary data collection sourced from the results of data collection in the form of questionnaires distributed to 10 Public Accounting Firms in the Jakarta area with a total sample of 88 Public Accountants. The sample method used is convenience sampling, where respondents are selected based on the availability and ease of obtaining them and meet the specified requirements. Data analysis used multiple regression analysis with SPSS program. From the results of this study, it was found that Auditor Independence had no effect on Audit Quality, while Audit Competence and Audit Fees had an effect on Audit Quality. Keywords: Auditor Independence, Audit Competence, Audit Fees and Audit Quality. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Independensi Auditor, Kompetensi Audit dan Biaya Audit terhadap Kualitas Audit. Penelitian ini dilakukan pada tahun 2022, dengan menggunakan pengumpulan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner yang disebarkan kepada 10 Kantor Akuntan Publik di wilayah Jakarta dengan jumlah sampel 88 Akuntan Publik. Metode sampel yang digunakan adalah convenience sampling, dimana responden dipilih berdasarkan ketersediaan dan kemudahan mendapatkannya serta memenuhi syarat yang ditentukan. Analisis data menggunakan analisis regresi berganda dengan program SPSS. Dari hasil penelitian ini menghasilkan bahwa, Independensi Auditor tidak berpengaruh terhadap Kualitas Audit, sedangkan Kompetensi Audit dan Biaya Audit berpengaruh terhadap Kualitas Audit. Kata kunci : Independensi Auditor, Kompetensi Audit, Biaya Audit dan Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 213
NIM/NIDN Creators: 43216010188
Uncontrolled Keywords: Independensi Auditor, Kompetensi Audit, Biaya 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
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: ADELINA HASNA SETIAWATI
Date Deposited: 17 Nov 2022 04:07
Last Modified: 13 Jul 2023 06:05
URI: http://repository.mercubuana.ac.id/id/eprint/71679

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