PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi pada KAP yang mengikuti PPL IAPI di Jakarta tahun 2019)

HERDIYANA, SITI NURICAH (2020) PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi pada KAP yang mengikuti PPL IAPI di Jakarta tahun 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of auditor competence, independence and ethics on audit quality. Respondents in this study were auditors who work in Public Accounting Firm and join PPL IAPI in Jakarta 2019. This study was conducted on 53 respondents using primary data through questionnaires distributed directly to the respondents. The determing method used in this study sampel is purposive sampling. This study method using qualitative and causal approach. Data was analyzed using Smart-PLS Version 3.0 software. The results of this study indicate that competence does not have a significant effect on audit quality. Auditor independence and ethics have a positive effect on audit quality. Keywords : Competence, Independence, Auditor Ethics, Audit Quality Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi dan etika auditor terhadap kualitas audit. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik yang mengikuti PPL IAPI di Jakarta 2019. Penelitian ini dilakukan terhadap 53 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode penentu sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode penelitian ini menggunakan pendekatan deskriptif kausal. Data dalam penelitian ini dianalisis dengan menggunakan software Smart-PLS Versi 3.0. Hasil penelitian ini menunjukan bahwa kompetensi tidak berpengaruh signifikan terhadap kualitas audit. Independensi dan etika auditor berpengaruh positif terhadap kualitas audit. Kata Kunci: Kompetensi, Independensi, Etika auditor, Kualitas audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 375
NIM/NIDN Creators: 43216110486
Uncontrolled Keywords: Kompetensi, Independensi, Etika auditor, Kualitas audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Aug 2022 02:20
Last Modified: 22 Aug 2022 02:43
URI: http://repository.mercubuana.ac.id/id/eprint/68162

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