PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Di Jakarta Barat Dan Jakarta Selatan)

SAFITRI, RAFIKA (2017) PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Di Jakarta Barat Dan Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor, independensi, objektivitas, integritas dan kompetensi terhadap kualitas audit (studi pada auditor kantor akuntan publik wilayah Jakarta Barat dan Jakarta Selatan). Penelitian ini mengunakan data primer berupa kuesioner yang diisi oleh auditor yang bekerja di KAP Jakarta Barat dan Jakarta Selatan. Populasi dari penelitian ini adalah 265 auditor di Jakarta Barat dan Jakarta Selatan. Sampel dari penelitian ini sebanyak 100 responden dengan menggunakan metode pengambilan data nonprobably sampling, penulis memilih 10 KAP secara acak untuk dijadikan sample dan menggunakan metode analisis linear berganda. Hasil penelitian yang diperoleh bahwa pengalaman auditor, independensi, objektivitas, integritas berpengaruh signifikan terhadap kualitas audit. Sedangkan kompetensi tdak berpengaruh signifikan terhadap kualitas audit.This study aims to determine the effect of auditor experience, independence, objectivity, integrity and competence on audit quality (a study on auditors public accountant office area of West Jakarta and South Jakarta). This study uses primary data in the form of questionnaires filled by auditors working in KAP West Jakarta and South Jakarta. The population of this study were 265 auditors in West Jakarta and South Jakarta. Samples from this study were 100 respondents using nonprobably sampling method, the authors selected 10 KAP randomly to be sampled and using multiple linear analysis method. The results obtained that the experience of auditors, independence, objectivity, integrity have a significant effect on audit quality. While the competence has no significant effect on audit quality

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 359
NIM/NIDN Creators: 43213010178
Uncontrolled Keywords: Pengalaman Audito, Independensi, Objektivitas, Integritas, 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 > 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 > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NAJLA
Date Deposited: 25 Mar 2024 02:01
Last Modified: 25 Mar 2024 02:01
URI: http://repository.mercubuana.ac.id/id/eprint/87474

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