PENGARUH LAMA PERIKATAN AUDIT, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP Daerah Jakarta Selatan)

ADITYA, ARDO (2022) PENGARUH LAMA PERIKATAN AUDIT, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP Daerah Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of length of audit engagement, independence and competence on the audit quality. The object of this research is the auditors who work at the Public Accounting Firm (KAP) in South Jakarta. The type of data used in this research is primary data. Based on the convenience sampling method, these are 95 samples as the results of this research. The results of this research indicate that the length of audit engagement has a positive and significant effect on audit quality, and independence has no effect on audit quality, competence has a positive and significant effect on audit quality. This is proven with the hypothesis testing in the inner model. Keywords: Length of Audit Engagement, Independence, Competence and Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh dari lama perikatan audit, independensi dan kompetensi terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jakarta Selatan. Jenis data yang digunakan dalam penelitian ini adalah data primer. Berdasarkan metode convenience sampling terdapat 95 sampel akhir dari penelitian ini. Hasil penelitian ini menunjukkan bahwa lama perikatan audit berpengaruh positif dan signifikan terhadap kualitas audit, independensi tidak berpengaruh terhadap kualitas audit, kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Hal ini di buktikan dari uji hipotesis dalam inner model. Kata kunci: Lama Perikatan Audit, Independensi, Kompetensi dan Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 256
NIM/NIDN Creators: 43214120199
Uncontrolled Keywords: Lama Perikatan Audit, Independensi, Kompetensi 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 02:22
Last Modified: 09 Jan 2023 02:22
URI: http://repository.mercubuana.ac.id/id/eprint/73192

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