BRORIYANTO, BRORIYANTO (2023) PENGARUH INDEPENDENSI, AKUNTABILITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris di KAP Wilayah Jakarta Utara). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This research is aimed to know the effect of independence, accountability and professionalisme on audit quality. This research is conducted to public accountants in area of North Jakarta in which the auditors is the sample in this research. The method of determining the sample is by using simple random sampling method, with 72 respondents. The data used in this research is primer data. The data obtained were analyzed by using PLS (Partial Least Square) analysis techniques through SmartPLS 3.0 software. The findings of this research shows that (1) Independence has a positive, significant effect on Audit Quality. This indicates that the higher the independence of an auditor, the higher the audit quality. 2) Accountability has a positive, significant effect on Audit Quality. This indicates that the higher the Accountability of an auditor, the higher the audit quality (3) Professionalisme has a positive, significant effect on Audit Quality. This indicates that the higher the professionalism of an auditor, the higher the audit quality. Keywords: Independence, Accountability, Professionalisme, Audit Quality. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, akuntabilitas dan profesionalisme terhadap kualitas audit. Penelitian ini dilakukan pada KAP wilayah Jakarta Utara, dimana auditornya sebagai sampel dalam penelitian ini. Metode penentuan sampel yang digunakan dalam penelitian adalah simple random sampling, dengan sampel 72 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) Independensi berpengaruh positif, signifikan terhadap Kualitas Audit. Hal ini mengindikasikan bahwa semakin tinggi Independensi yang dimiliki oleh seorang auditor maka akan meningkatkan kualitas audit. (2) Akuntabilitas berpengaruh positif, signifikan terhadap Kualitas Audit. Hal ini mengindikasikan bahwa semakin tinggi Akuntabilitas yang dimiliki seorang auditor maka akan meningkatkan kualitas audit. (3) Profesionalisme berpengaruh positif, signifikan terhadap Kualitas Audit. Hal ini mengindikasikan bahwa semakin tinggi Profeionalisme yang dimiliki seorang auditor maka akan meningkatkan kualitas audit. Kata kunci : Independensi, Akuntabilitas, Profesionalisme, Kualitas Audit.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219110061 |
| Uncontrolled Keywords: | Keywords: Independence, Accountability, Professionalisme, Audit Quality. Kata kunci : Independensi, Akuntabilitas, Profesionalisme, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 17 May 2023 03:53 |
| Last Modified: | 17 May 2023 03:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77207 |
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