SYAPARUDIN, SYAPARUDIN (2023) PENGARUH KEMAHIRAN PROFESIONAL, INDEPENDENSI, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Kasus Pada Inspektorat Jenderal Kemendikbudristek). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Auditor quality must meet aspects such as professional skills, independence, objectivity and several other aspects inherent in their profession. This is to maintain the quality of audit results, for corporate entities as well as for public entities. This research was conducted to determine the Effect of Professional Proficiency, Independence, and Objectivity on Audit Quality (Case Study of auditors within the Inspectorate General of the Ministry of Education and Culture). Respondents in this study were 122 auditors who worked at the Inspectorate General of the Ministry of Education and Culture. The data used in this study is primary data, namely in the form of a questionnaire. This research uses multiple linear analysis and partial test as well as simultaneous test using a data processing application. The results of this study indicate that professional skills affect audit quality, independence influences audit quality, and objectivity influences audit quality. Keywords: Audit Quality, Professionalism Proficiency, Independent, Objectivity Kualitas auditor harus memenuhi aspek-aspek seperti diantaranya kemahiran profesional, independensi, objektivitas dan beberapa aspek lain yang melekat pada profesinya. Hal ini guna menjaga kualitas hasil audit, bagi bagi entitas korporasi juga bagi entitas publik, Penelitian ini dilakukan untuk mengetahui Pengaruh Kemahiran Profesional, Independensi, dan Objektivitas Terhadap Kualitas Audit (Studi Kasus auditor di lingkungan Inspektorat Jenderal Kemendikbudristek). Responden dalam penelitian ini sebanyak 122 orang auditor yang bekerja di Inspektorat Jenderal Kemendikbudristek. Data yang digunakan dalam penelitian ini adalah data primer, yaitu berupa kuisioner. Penelitian ini menggunakan analisis linier berganda dan uji parsial serta uji simultan dengan mengunakan aplikasi pengolah data. Hasil penelitian ini menunjukkan bahwa kemahiran profesional berpengaruh terhadap kualitas audit, independensi berpengaruh terhadap kualitas audit, dan objektivitas berpengaruh terhadap kualitas audit. Kata Kunci : Kualitas Audit, Kemahiran Profesionalisme, Independen, Objektivitas.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 078 |
| Call Number: | SE/32/23/089 |
| NIM/NIDN Creators: | 43218120017 |
| Uncontrolled Keywords: | Kualitas Audit, Kemahiran Profesionalisme, Independen, Objektivitas. |
| 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 > 657.42 Cost Accounting/Akuntansi Biaya 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 10 Jun 2023 07:50 |
| Last Modified: | 10 Jun 2023 07:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78048 |
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