HERNAWAN, RIVATEDI RONA (2022) PENGARUH AKUNTABILITAS, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS JASA AUDIT DAN DAMPAKNYA TERHADAP KEPUASAN KLIEN (Survei pada Kantor Akuntan Publik di DKI Jakarta Tahun 2022). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The public’s distrust of public accountant as a result of several cases of abuse of authority by public accountants has reduced public integrity of the profession that should help Indonesian trust the government. Audit have been required to public requirements for accountability and transparency of auditors in publicizing fraudulent facts. The purpose of this study is to figure out the effect of auditor accountability, independence and audit experience on audit quality and client satisfaction in DKI Jakarta. This study had a total of 90 participants. The population in this study is 221 public accountant offices in DKI Jakarta. Data were collected using questionnaires that were presented to respondents. Data were analyzed using Structural Equation Modelling in this research. The results showed that accountability, independence and auditor experience had a positive effect on audit quality. Accountability, independence, auditor experience and audit service quality had a positive effect on client satisfaction. While accountability, independence and auditor experience mediated by the quality of audit services have a positive effect on client satisfaction. Keywords: Audit Service Quality, Accountability, Independence, Audit Experience and Client Satisfaction Ketidakpercayaan masyarakat terhadap beberapa kasus penyalahgunaan wewenang yang dilakukan oleh akuntan publik, menyebabkan kepercayaan masyarakat semakin berkurang terhadap profesi yang seharusnya membangun kepercayaan rakyat Indonesia terhadap pemerintah tersebut. Tuntutan masyarakat akan akuntabilitas serta transparansi auditor dalam mengungkap adanya temuan kecurangan, menyebabkan audit dituntut untuk semakin meningkatkan kualitas auditnya. Penelitian ini bertujuan menguji pengaruh akuntabilitas, independensi, dan pengalaman auditor terhadap kualitas audit dan dampaknya terhadap kepuasan klien di wilayah DKI Jakarta. Populasi dalam penelitian ini adalah 221 KAP di Provinsi DKI Jakarta, sampel pada penelitian ini berjumlah seluruhnya sebanyak 90 responden. Data diambil dari kuesioner yang dibagikan kepada responden. Penelitian ini menggunakan analisis Structural Ecuation Modelling (SEM). Hasil penelitian ini menunjukkan bahwa akuntabilitas, independensi dan pengalaman auditor memiliki pengaruh positif terhadap kualitas audit. Akuntabilitas, independensi, pengalaman auditor dan kualitas jasa audit memiliki pengaruh positif terhadap kepuasan klien. Serta akuntabilitas, independensi dan pengalaman auditor melalui kualitas audit memiliki pengaruh positif terhadap kepuasan klien. Kata kunci: Kualitas jasa audit, akuntabilitas, independensi, pengalaman auditor, kepuasan klien.
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