PENGARUH AUDIT TENURE, ETIKA AUDITOR DAN PENDIDIKAN PROFESIONAL BERKELANJUTAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat Yang Terdaftar Di IAPI)

RAFIDA, VIRTHA (2022) PENGARUH AUDIT TENURE, ETIKA AUDITOR DAN PENDIDIKAN PROFESIONAL BERKELANJUTAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat Yang Terdaftar Di IAPI). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh Audit Tenure, Etika Auditor dan Pendidikan Profesional Berkelanjutan terhadap Kualitas Audit. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang diisi oleh responden yaitu auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Pusat. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah sebanyak 83 responden dari 15 Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Pusat dan terdaftar di directory Institut Akuntan Publik Indonesia (IAPI). Kriteria responden adalah auditor yang bekerja di wilayah Jakarta Pusat, memiliki pengalaman minimal 1 tahun dan menempuh pendidikan minimal S1. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil dari penelitian ini yaitu Etika Auditor berpengaruh signifikan terhadap Kualitas Audit. Sedangkan Audit Tenure dan Pendidikan Profesional Berkelanjutan tidak berpengaruh terhadap Kualitas Audit. Kata Kunci: Kualitas Audit, Audit Tenure, Etika Auditor, Pendidikan Profesional Berkelanjutan ABSTRACT The purpose of this study is to examine and provide empirical evidence regarding the effect of Audit Tenure, Auditor Ethics and Continuing Professional Education on Audit Quality. This study uses primary data obtained through a questionnaire filled out by respondents, namely auditors working in the Central Jakarta Public Accountant Office. The sampling method used in this study is purposive sampling. The number of auditors sampled in this study were 83 respondents from 15 Public Accounting Firms (KAP) in the Central Jakarta area and registered in the directory of the Indonesian Institute of Certified Public Accountants (IAPI). The criteria for respondents are auditors who work in the Central Jakarta area, have a minimum of 1 year experience and have a minimum education of S1. The data analysis method used is Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The result of this research is that Auditor Ethics has a significant effect on Audit Quality. Meanwhile, Audit Tenure and Continuing Professional Education have no effect on Audit Quality. Keywords: Audit Quality, Audit Tenure, Auditor Ethics, Continuing Professional Education

Item Type: Thesis (S1)
Call Number CD: FE/AK 22 027
NIM/NIDN Creators: 43218210038
Uncontrolled Keywords: Kata Kunci: Kualitas Audit, Audit Tenure, Etika Auditor, Pendidikan Profesional Berkelanjutan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.4 Research; Statistical Methods/Riset; Metode Statistik > 001.42 Reseach Methods/Metode Riset
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: siti maisyaroh
Date Deposited: 06 Oct 2022 07:20
Last Modified: 06 Oct 2022 07:20
URI: http://repository.mercubuana.ac.id/id/eprint/70046

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