Nabila Azzahra, - (2022) PENGARUH PENGETAHUAN TEKNOLOGI KEUANGAN, LOCUS OF CONTROL EKSTERNAL DAN LOCUS OF CONTROL INTERNAL TERHADAP KUALITAS AUDIT (Studi pada Auditor yang Bekerja di Kantor Akuntan Publik di Bandung). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan teknologi keuangan, locus of control eksternal dan locus of control internal terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Bandung. Metode purposive sampling digunakan dalam penelitian ini dengan jumlah sampel 72 responden. Penelitian ini menggunakan data primer dengan teknik kuesioner. Pengujian validitas dan reabilitas dilakukan dengan menggunakan alat bantu Software Statistical Package for the Social Sciences (SPPS) versi 25. Data dianalisis menggunakan metode analisis korelasi spearman rank. Hasil dari penelitian ini menunjukkan bahwa (1) Pengetahuan Teknologi Keuangan berpengaruh terhadap kualitas audit; (2) Locus of control eksternal berpengaruh terhadap kualitas audit; (3) Locus of control internal berpengaruh terhadap kualitas audit. This study aims to determine the effect of financial technology knowledge, external locus of control and internal locus of control on audit quality. The population in this study are all auditors who work in the Public Accounting Firm in Bandung. Purposive sampling method was used in this study with a sample of 72 respondents. This study uses primary data with a questionnaire technique. Validity and reliability testing was carried out using the Software Statistical Package for the Social Sciences (SPPS) version 25. The data were analyzed using the Spearman rank correlation analysis method. The results of this study indicate that (1) Knowledge of Financial Technology has an effect on audit quality; (2) external locus of control has an effect on audit quality; (3) Internal locus of control has an effect on audit quality;
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| Item Type: | Thesis (S1) |
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| Additional Information: | ID SINTA Dosen Pembimbing: R. Nelly Nur Apandi : 6735793 Link Google Scholar : https://scholar.google.com/citations?hl=id&authuser=1&user=uVKphHsAAAAJ |
| Uncontrolled Keywords: | Pengetahuan Teknologi Keuangan, Locus of Control, dan Kualitas Audit |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Nabila Azzahra |
| Date Deposited: | 16 May 2023 01:33 |
| Last Modified: | 16 May 2023 01:33 |
| URI: | http://repository.upi.edu/id/eprint/90255 |
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