PENGARUH KOMPETENSI, INDEPENDENSI DAN DUE PROFESSIONAL CARE AUDITOR TERHADAP KUALITAS AUDIT :Studi Empiris pada Auditor di Kantor Akuntan Publik Jakarta

    Mohammad Hasan, - (2017) PENGARUH KOMPETENSI, INDEPENDENSI DAN DUE PROFESSIONAL CARE AUDITOR TERHADAP KUALITAS AUDIT :Studi Empiris pada Auditor di Kantor Akuntan Publik Jakarta. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan due professional care terhadap kualitas audit. Responden dalam penelitian ini adalah auditor yang terlibat dalam proses pengauditan. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah analisis regresi berganda. Hipotesis ini diuji menggunakan T-test dengan bantuan IBM SPSS 20 for windows. Berdasarkan pengujian secara keseluruhan, diperoleh hasil bahwa secara parsial kompetensi, independensi dan due professional care berpengaruh signifikan terhadap kualitas audit. Sedangkan secara simultan kompetensi, independensi dan due professional care berpengaruh signifikan terhadap kualitas audit. Koefisien determinasi (R2) sebesar 66,2%, hal ini menunjukkan bahwa kompetensi, independensi dan due professional care berperngaruh terhadap kualiatas audit, sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.
    Kata Kunci: Kompetensi, Independensi, Due Professional Care dan Kualitas Audit

    This study aims to determine the influence of competence, independence and due professional care to audit quality. Respondents in this study were auditors involved in the auditing process. The data used are the primary data obtained through the distribution of questionnaires. Data analysis method used is multiple regression analysis. The hypothesis was then tested using T-test with the help of IBM SPSS 20 for windows. The results show that competence, independence and due professional care significantly affect on audit quality. While simultaneous competence, independence and due professional care on audit quality by reaching the coefficient of determination (R2) equal to 66,2%, and the rests were influenced by other factors out of the concern of the research.
    Keywords: Competence, Independence, Due Professional Care and Audit Quality

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: No. Panggil: S PEA MOH p-2019; Pembimbing: I. Rozmita Dewi Yuniarti; NIM: 1006002
    Uncontrolled Keywords: Kompetensi, Independensi, Due Professional Care dan Kualitas Audit
    Subjects: H Social Sciences > HG Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Mohammad Hasan
    Date Deposited: 17 Feb 2020 02:12
    Last Modified: 17 Feb 2020 02:12
    URI: http://repository.upi.edu/id/eprint/38663

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