BETLA, AHMAD MAULANA (2022) PENGARUH TEKANAN KLIEN, PENGETAHUAN AUDITOR, DAN JASA NON-ASURANS TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tekanan klien, pengetahuan auditor, dan jasa non-asurans terhadap independensi auditor. Penelitian ini menggunakan metode studi kepustakaan, observasi lapangan, dan penyebaran kuesioner kepada para akuntan publik yang menyediakan jasa nonasurans dan berkerja pada kantor akuntan publik di Jakarta Selatan. Jenis data yang digunakan dalam penelitian ini adalah data primer. Berdasarkan teknik slovin dan metode simple random sampling diperoleh 207 sampel akhir dari penelitian ini. Analisis data dilakukan dengan menggunakan metode verifikatif, dan pengujian hipotesis (bootstrapping) dengan menggunakan program SmartPLS 3.0 sebagai alat analisis. Analisis data dilakukan untuk menguji validitas dan reliabilitas data. Hasil penelitian ini menunjukkan bahwa tekanan klien tidak berpengaruh signifikan terhadap independensi auditor. Pengetahuan auditor berpengaruh positif signifikan pada independensi auditor. Jasa non-asurans tidak berpengaruh signifikan terhadap independensi auditor. Kata kunci: tekanan klien, pengetahuan auditor, jasa non-asurans, independensi auditor. ABSTRACT This research aims to know the influence of client pressure, auditor knowledge, and non-assurance services on auditor independence. The research is using the literature study method, field observations, and questionnaires that have been distributed to the public accountant who are on duty in South Jakarta. The type of data used in this study is primary data. Based on the slovin technique and simple random sampling method, there were 207 final samples from this study. Data analysis was carried out using verification methods, and hypothesis testing (bootstrapping) using the SmartPLS 3.0 program as an analytical tool. Data analysis was conducted to test the validity and reliability of the data. The results of this study indicate that client pressure has no significant effect on auditor independence. Auditor knowledge has a significant positive effect on auditor independence. Non-assurance services have no significant effect on auditor independence. Keywords: client pressure, auditor knowledge, non-assurance services, auditor independence.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 004 |
| NIM/NIDN Creators: | 43215320030 |
| Uncontrolled Keywords: | Kata kunci: tekanan klien, pengetahuan auditor, jasa non-asurans, independensi auditor. |
| 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: | 06 Oct 2022 03:50 |
| Last Modified: | 06 Oct 2022 03:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69977 |
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