HAERIDISTIA, NURLITA (2018) PENGARUH INDEPENDENSI, ETIKA PROFESI & PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aimed to analyze the effect of independence, professional ethics, and auditor’s experience on audit quality in auditor at Public Accountant Firm in DKI Jakarta. The data in this research used data primer which obtained from questionnaire given to 127 respondent. This research was casualty research, which aimed to test the hypothesis about the effect of one or some variables (Independent Variable) on other variable (dependent variable). This research shows that independency, professional ethics and auditor’s experience effect on audit quality. Keywords : Independence,Professional Ethics, Auditor Experience and Audit Quality. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, etika profesi dan pengalaman auditor terhadap kualitas audit pada auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Penelitian ini menggunakan data primer yang didapat dengan menyebarkan kuisioner kepada 127 responden. Penelitian ini merupakan jenis penelitian kausal yang bertujuan untuk menguji hipotesis tentang pengaruh satu atau beberapa variabel (variabel independen) terhadap variabel lainnya (variabel dependen). Hasil penelitian menunjukan bahwa independensi, etika profesi dan pengalaman auditor berpengaruh terhadap kualitas audit. Kata kunci : Independensi, Etika Profesi, Pengalaman Auditor dan Kualitas Audit
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