PENGARUH INDEPENDENSI, KOMPETENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Big Four di Indonesia)

WIJAYANTI, DIAN (2019) PENGARUH INDEPENDENSI, KOMPETENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Big Four di Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to identify, analyze and obtain empirical data in relation to the influence of independence, competence and audit fees on audit quality in the big four public accountant firms in Indonesia. The independent variables in this study are independence, competence and audit fees. The dependent variable, on the other hand, in this study is audit quality. The research method used is causal research with the Partial Least Square (PLS) method using Smart PLS 3.0. The data of this study are primary data obtained from distributing questionnaires to auditors in the big four public accountant firm in Indonesia. Sampling is done using the snowball sampling method and the number of samples is 95 respondents. The results of this study indicate that independence, competence and audit fees on audit quality have a positive and significant effect. Keywords: Independence, Competence, Audit Fee and Audit Quality Penelitian ini bertujuan untuk mengetahui, menganalisis dan memperoleh data empiris dalam kaitannya dengan pengaruh independensi, kompetensi dan fee audit terhadap kualitas audit pada kantor akuntan publik big four di Indonesia. Variabel independen dalam penelitian ini adalah independensi, kompetensi dan fee audit. Variabel dependen, di sisi lain, dalam penelitian ini adalah kualitas audit. Metode penelitian yang digunakan adalah penelitian kausal dengan metode Partial Least Square (PLS) menggunakan Smart PLS 3.0. Data penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada para auditor di kantor akuntan publik Big Four di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode snowball sampling dan jumlah sampel sebanyak 95 responden. Hasil penelitian ini menunjukkan bahwa independensi, kompetensi dan fee audit terhadap kualitas audit berpengaruh positif dan signifikan. Kata Kunci : Independensi, Kompetensi dan Fee Audit Terhadap Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 439
NIM/NIDN Creators: 43215010296
Uncontrolled Keywords: Independensi, Kompetensi dan Fee Audit Terhadap 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 > 657.452 Audit Reports/Laporan 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: 10 Dec 2021 07:54
Last Modified: 12 May 2022 02:44
URI: http://repository.mercubuana.ac.id/id/eprint/51811

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