SETIAWAN, RIYAN (2020) PENGARUH INDEPENDENSI DAN PERSEPSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Pusat yang Terdaftar pada OJK). S1 thesis, Universitas Mercu Buana Bekasi.
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2. ABSTRACT.pdf Download (165kB) | Preview |
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3. SURAT PERNYATAAN.pdf Download (541kB) | Preview |
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4. LEMBAR PENGESAHAN SKRIPSI.pdf Download (530kB) | Preview |
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7. DAFTAR TABEL.pdf Download (315kB) | Preview |
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Abstract
ABSTRACT The purpose of this study was made to test and find out whether there is an influence between Independence and Auditor's Perception of Audit Quality. This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a data processing tool from the questionnaire. The results of the study prove that Independence influences Audit Quality because auditors who are in Central Jakarta Public Accountant Firms do not violate the established audit profession standards while Junior Auditor's Perception does not affect audit quality because audit implementation does not affect the perception between audit quality and the results produced Keywoards : Independence, Junior Auditor Perception and Audit Quality ABSTRAK Tujuan penelitian ini dibuat adalah untuk menguji dan mengetahui apakah terdapat pengaruh antara Independensi dan Persepsi Auditor Terhadap Kualitas Audit. Penelitian ini dilakukan dengan mengambil sampel dari auditor yang berada di KAP Jakarta Pusat. Dengan menggunakan Kuisioner sebagai alat pengujian dan PLS sebagai alat pengolahan data dari kuisioner. Hasil penelitian membuktikan bahwa Independensi berpengaruh terhadap Kualitas Audit dikarenakan auditor yang berada di KAP Jakarta Pusat tidak melanggar standar profesi audit yang sudah ditetapkan sedangkan Persepsi Junior Auditor tidak berpengaruh terhadap kualitas audit dikarenakan pelaksanaan audit tidak mempengaruhi antara persepsi dengan kualitas audit yang dihasilakan. Keywords : Independensi, Persepsi Junior Auditor, Kualitas Audit.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 020 |
| NIM/NIDN Creators: | 43216210046 |
| Uncontrolled Keywords: | Keywords : Independensi, Persepsi Junior Auditor, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 02 Jun 2022 05:50 |
| Last Modified: | 02 Jun 2022 05:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62466 |
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