NURBAYA, EVA (2022) ANALISIS PENGARUH HUMAN CAPITAL DAN STRUKTUR AUDIT TERHADAP KUALITAS AUDITOR (Studi kasus pada KAP yang ada di Jakarta - Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyzing the influence of the human capital and audit structure against auditor quality (empirical studies in publict accountant firm in west jakarta). the obtained data were 57 respondents from 11 publict accountant firm and connected with 2 research variables as : independent variable : human capital (X1), audit structure (X2). and dependent variable as : auditor quality (Y). The used analyze data methods are validity test, reliability test, normality test, descriptive statistics, and classical assumption test. After analyzing the data, results from the research shows that all of the independent variable specifically human capital (X1) which has the indicators as qualification of formal education level, the establishment of specific criteria, work experience, selection system, agreements. with audit structure (X2) which has the indicators as education, experience, professional qualifications. simultaneously influence against dependent variable (Y) which is auditor quality which has the indicator is audit results. Keywords : influence, human capital, qualification of formal education level, criteria, work experience, selection, audit structure, education, experience, professional qualifications, audit results. Penelitian ini bertujuan untuk menganalisa perngaruh human capital dan struktur audit terhadap kualitas auditor (studi empiris pada kantor akuntan publik di jakarta – barat). data yang diperoleh sebanyak 57 responden dari 11 kantor akuntan publik dan dihubungakan dengan 2 variabel penelitian, yaitu : variabel independen : human capital (X1), struktur audit (X2) dan variabel dependen : kualitas auditor (Y). Metode analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, statistik deskriptif, dan uji asumsi klasik. Setelah dilakukan analisis data, hasil penelitian menunjukkan bahwa seluruh variabel independen (X) yaitu human capital (X1) yang memiliki indikator berupa kualifikasi tingkat pendidikan formal, penetapan kriteria khusus, pengalaman kerja, sistem seleksi, perjanjian. dengan struktur audit (X2) yang memiliki indikator berupa perndidikan, pengalaman, kualifikasi profesi, secara simultan berpengaruh terhadap variabel dependen (Y) yaitu kualitas auditor yang memiliki indikator berupa hasil audit. Kata kunci : pengaruh, human capital, kualifikasi tingkat pendidikan formal, kriteria, pengalaman kerja, seleksi, struktur audit, pendidikan, pengalaman, kualifikasi profesi, kualitas auditor, hasil audit.
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