PENGARUH INDEPENDENSI DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK JAKARTA SELATAN)

SYAVIQ, MUHAMMAD KHOLDUN (2024) PENGARUH INDEPENDENSI DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK JAKARTA SELATAN). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of auditor independence and accountability on audit quality at the South Jakarta Public Accounting Firm. The method used in this research is survey research as part of quantitative research. The population used for this research was 81 public accounting firms in the South Jakarta area. The sample used in this research was determined using a convenience sampling technique. The samples obtained were 20 Public Accounting Firms. The data used in this research is primary data and hypothesis testing was carried out using the t test using SPSS 23 software. Data were analyzed using multiple regression analysis techniques. Research result show. That independence has a positive effect on audit quality. While accountability has no significant effect on audit qualit. Keywords : Independency, Accountability, Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan akuntabilitas auditor terhadap kualitas audit pada Kantor Akuntan Publik Jakarta Selatan. Metode yang digunakan dalam penelitian ini adalah penelitian survey sebagai bagian dari penelitian kuantitatif. Populasi yang digunakan untuk penelitian ini adalah kantor akuntan publik yang berada di wilayah Jakarta Selatan sebanyak 81 Kantor Akuntan Publik. Sampel yang digunakan dalam penelitian ini ditentukan menggunakan teknik convenience sampling. Sampel yang didapat sebanyak 20 Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini berupa data primer dan pengujian hipotesis dilakukan dengan uji t menggunakan software SPSS 23. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif terhadap kualitas audit. Sedangkan akuntabilitas tidak berpengaruh signifikan terhadap kualitas audit. Kata Kunci : Independensi, Akuntabilitas, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 179
NIM/NIDN Creators: 43218010079
Uncontrolled Keywords: Independensi, Akuntabilitas, Kualitas Audit
Subjects: 200 Religion/Agama > 230 Christianity, Christian Theology/Teologi Kristen > 233 Humankind/Manusia dalam Konsep Agama Kristen > 233.4 Accountability/Akuntabilitas
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 > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 14 Aug 2024 06:26
Last Modified: 14 Aug 2024 06:26
URI: http://repository.mercubuana.ac.id/id/eprint/90235

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