YULIANTO, ARRIZAL (2022) PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDIT, DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA. S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 Hal Cover.pdf Download (228kB) | Preview |
|
|
Text (ABSTRAK)
02 Abstrak.pdf Download (106kB) | Preview |
|
Text (BAB I)
03 BAB I.pdf Restricted to Registered users only Download (207kB) |
||
Text (BAB II)
04 BAB II.pdf Restricted to Registered users only Download (238kB) |
||
Text (BAB III)
05 BAB III.pdf Restricted to Registered users only Download (197kB) |
||
Text (BAB IV)
06 BAB IV.pdf Restricted to Registered users only Download (269kB) |
||
Text (BAB V)
07 BAB V.pdf Restricted to Registered users only Download (110kB) |
||
Text (DAFTAR PUSTAKA)
09 Daftar Pustaka.pdf Restricted to Registered users only Download (160kB) |
||
Text (LAMPIRAN)
08 Lampiran.pdf Restricted to Registered users only Download (826kB) |
Abstract
This study aims to examine and analyze the effect of Auditor Independence, Audit Competence and Audit Fees on Audit Quality. This research was conducted in 2022, using primary data collection sourced from the results of data collection in the form of questionnaires distributed to 10 Public Accounting Firms in the Jakarta area with a total sample of 88 Public Accountants. The sample method used is convenience sampling, where respondents are selected based on the availability and ease of obtaining them and meet the specified requirements. Data analysis used multiple regression analysis with SPSS program. From the results of this study, it was found that Auditor Independence had no effect on Audit Quality, while Audit Competence and Audit Fees had an effect on Audit Quality. Keywords: Auditor Independence, Audit Competence, Audit Fees and Audit Quality. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Independensi Auditor, Kompetensi Audit dan Biaya Audit terhadap Kualitas Audit. Penelitian ini dilakukan pada tahun 2022, dengan menggunakan pengumpulan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner yang disebarkan kepada 10 Kantor Akuntan Publik di wilayah Jakarta dengan jumlah sampel 88 Akuntan Publik. Metode sampel yang digunakan adalah convenience sampling, dimana responden dipilih berdasarkan ketersediaan dan kemudahan mendapatkannya serta memenuhi syarat yang ditentukan. Analisis data menggunakan analisis regresi berganda dengan program SPSS. Dari hasil penelitian ini menghasilkan bahwa, Independensi Auditor tidak berpengaruh terhadap Kualitas Audit, sedangkan Kompetensi Audit dan Biaya Audit berpengaruh terhadap Kualitas Audit. Kata kunci : Independensi Auditor, Kompetensi Audit, Biaya Audit dan Kualitas Audit.
Actions (login required)
View Item |