ANALISIS PENGARUH LOWBALLING COST DAN PERUBAHAN STANDAR AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Pusat yang telah terdaftar di Directory OJK 2019)

RAMADHAN, MUHAMMAD IRVAN (2021) ANALISIS PENGARUH LOWBALLING COST DAN PERUBAHAN STANDAR AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Pusat yang telah terdaftar di Directory OJK 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Lowballing Cost and Changes in Audit Standards on Audit Quality. The sample in this study was taken using a data collection method called simple random sampling. This research object used is the auditors who work at the Public Accounting Firm in the Central Jakarta area. The data obtained were analyzed using technical analysis PLS (Partial Least Square) through SmartPLS software. The results showed that Lowballing Cost had no effect on Audit Quality. Furthermore, Changes in Audit Standards have a positive effect on Audit Quality. Keywords : Lowballing Cost, Changes in Audit Standards and Audit Quality. Penelitian ini bertujuan untuk mengetahui pengaruh Lowballing Cost dan Perubahan Standar Audit terhadap Kualitas Audit. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut simple random sampling. Objek penelitian yang digunakan adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Pusat. Data yang diperoleh dianalisis dengan menggunakan teknis analisis PLS (Partial Least Square) melalui software SmartPLS. Hasil penelitian menunjukkan bahwa Lowballing Cost tidak berpengaruh terhadap Kualitas Audit. Selanjutnya, Perubahan Standar Audit berpengaruh positif terhadap Kualitas Audit. Kata Kunci : Lowballing Cost, Perubahan Standar Audit dan Kualitas Audit.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217210029
Uncontrolled Keywords: Lowballing Cost, Perubahan Standar Audit 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Nov 2024 04:38
Last Modified: 06 Nov 2024 04:38
URI: http://repository.mercubuana.ac.id/id/eprint/92781

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