PENGARUH PROFESIONALISME AUDITOR DAN TENUR AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG)

Aprilia Anggiani, - (2019) PENGARUH PROFESIONALISME AUDITOR DAN TENUR AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor dan tenur audit terhadap kualitas audit. Variabel yang digunakan adalah profesionalisme auditor, dan tenur audit sebagai variabel independen dan kualitas audit sebagai variabel dependen. Penelitian ini dilakukan di Kantor Akuntan Publik di Kota Bandung. Data yang digunakan adalah data primer yang diperoleh dari kuisioner yang disebar kepada auditor. Populasi penelitian adalah auditor di Kantor Akuntan Publik di Bandung pemilihan sampel melalui metode purposive sampling. Terdapat 10 Kantor Akuntan Publik yang memenuhi kriteria sebagai sampel penelitian. Teknik analisis data menggunakan analisis regresi linear berganda. Dari hasil penelitian menunjukan bahwa (1) Profesionalisme auditor berpengaruh positif terhadap Kualitas Audit, (2) Tenur Audit berpengaruh positif terhadap Kualitas Audit

The study aims to determine the effect of Auditor Professionalism and Audit Tenure to Audit Quality. Variable used is Auditor Professionalism and Audit Tenure as independent variable and Audit Quality as dependent variable. This research was conducted at Public Accounting Firm in Bandung City. The data used are primary data from questionnaire distributed to auditors . Population were auditors in Public Accounting Firm and sampling methode used purposive sampling. There were 10 Public Accounting Firm criteration as sampling. Analysis technique used multiple regression analysis. The result were: (1) Auditor Professionalism have positif effect to audit quality, (2) Audit Tenure have positif effect to audit quality.z

Keywords: Auditor Professionalism, Audit Tenure, and Audit Quality

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: No panggil : S PEA APR p-2019; Pembimibng : I. Aman Faturrahcman; NIM : 1501708
Uncontrolled Keywords: Profesionalisme Auditor, Tenur Audit dan Kualitas Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Aprilia Anggiani
Date Deposited: 20 May 2020 02:48
Last Modified: 20 May 2020 02:48
URI: http://repository.upi.edu/id/eprint/41905

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