PENGARUH KOMPETENSI, INDEPENDENSI, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta Tahun 2020)

AUDITYA, NURANISA (2021) PENGARUH KOMPETENSI, INDEPENDENSI, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of auditors' competence, independence and work experience on audit quality. The data used in this study are primary data in the form of a questionnaire filled in by auditors who work at the Public Accounting Firm in DKI Jakarta. This study was analyzed using SPSS 25. The sample in this study amounted to 6 KAPs registered at the Indonesian Institute of Public Accountants 2020. The questionnaires distributed were 76 respondents. The data were analyzed by using multiple linear regression method. The results showed that competence and independence had no effect on audit quality, while auditor work experience had an effect on audit quality. Keyword: Competence, Independence, Auditor Work Experience, Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, dan pengalaman kerja auditor terhadap kualitas audit. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta. Penelitian ini dianalisis menggunakan SPSS 25. Sampel pada penelitian ini berjumlah 6 KAP yang terdaftar di Institut Akuntan Publik Indonesia 2020. Kuesioner yang disebar berjumlah sebanyak 76 responden. Data tersebut dianalisis dengan metode regresi linier berganda. Hasil penelitian menunjukan bahwa kompetensi dan independensi tidak berpengaruh terhadap kualitas audit, sedangkan pengalaman kerja auditor memiliki pengaruh terhadap kualitas audit. Kata Kunci: Kompetensi, Independensi, Pengalaman Kerja Auditor, Kualitas Audit

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010150
Uncontrolled Keywords: Kompetensi, Independensi, Pengalaman Kerja Auditor, Kualitas Audit
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 08:14
Last Modified: 24 Jul 2023 08:14
URI: http://repository.mercubuana.ac.id/id/eprint/79538

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