PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi kasus pada Kantor Akuntan Publik di Jakarta Barat dan Jakarta Pusat)

SUNDARI, RENI (2022) PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi kasus pada Kantor Akuntan Publik di Jakarta Barat dan Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Independence, Competence, Auditor Ethics on audit quality. The population of this research are auditors who work in KAP West Jakarta and Central Jakarta. The sample used in this study is primary data by distributing questionnaires to 85 respondents. In this study, the hypothesis was tested using multiple linear regression.The results of this study indicate that the Competence variable has a significant effect on audit quality, while the Independence and Auditor Ethics variables have no significant effect on audit quality. Keywords: Independence, Competence, Auditor Ethics, Auditor Quality Penelitian ini bertujuan untuk mengetahui pengaruh Independensi, Kompetensi, Etika Auditor terhadap Kualitas audit. Populasi Penelitian ini adalah Auditor yang bekerja di KAP Jakarta Barat dan Jakarta Pusat. Sampel yang digunakan dalam penelitian ini yaitu data Primer dengan menyebarkan kuesioner kepada 85 responden Dalam penelitian ini, hipotesis diuji menggunakan regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel Kompetensi berpengaruh signifikan terhadap kualitas audit sedangkan variabel Independensi dan Etika auditor tidak berpengaruh signifikan terhadap kualitas audit . Kata Kunci : Independensi, Kompetensi, Etika auditor, Kualitas Auditor

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 197
NIM/NIDN Creators: 43215110500
Uncontrolled Keywords: Independensi, Kompetensi, Etika auditor, Kualitas Auditor
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 03 Nov 2022 07:48
Last Modified: 03 Nov 2022 07:48
URI: http://repository.mercubuana.ac.id/id/eprint/71246

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