DETAIL KOLEKSI

Pengaruh kompetensi, independensi, time budget pressure, audit fee, due professional care, dan pengalaman kerja terhadap kualitas audit

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Oleh : Maya Indry Aprilia

Info Katalog

Nomor Panggil : 2018_TA_AK_023154171

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Auditing;The influence of competence on audit quality

Kata Kunci : audit quality, competence, independence, time budget pressure, audit fee, due professional care.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2018_TA_AK_023154171_Halaman-judul.pdf 20
2. 2018_TA_AK_023154171_Bab-1.pdf 11
3. 2018_TA_AK_023154171_Bab-2.pdf
4. 2018_TA_AK_023154171_Bab-3.pdf
5. 2018_TA_AK_023154171_Bab-4.pdf
6. 2018_TA_AK_023154171_Bab-5.pdf
7. 2018_TA_AK_023154171_Daftar-pustaka.pdf 3
8. 2018_TA_AK_023154171_Lampiran.pdf

P Penelitian ini bertujuanuntuk menguji pengaruh kompetensi, independensi, time budget pressure, audit fee, due professional care, dan pengalaman kerja terhadap kualitas audit. Objek dari penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) yang berlokasi di DKI Jakarta. Penelitian ini dilakukan menggunakan metode survey. Data dikumpulkan dengan menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan pengambilan sampel menggunakan metode purposive sampling dan convenience sampling. Jumlah responden dalam penelitian ini sebanyak 168 responden.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi, audit fee, due professional care dan pengalaman kerjamemiliki pengaruh positif terhadap kualitas audit. Sementara time budget pressure memiliki pengaruh negatif terhadap kualitas audit

T This research aimed to examine the influence of competence, independence, time budget pressure, audit fee, due professional care, and work experience. The object of this research is auditors that working at Public Accounting Firm located in Jakarta. This research was conducted using a survey method. Data were collected by using questionnaires. The method used multiple regression analysis by purposive sampling and convenience sampling as sampling method. The respondents in this study weres 168.These results indicate that the competence, independence, audit fee, due professional careand work experience have a effect on audit quality.While time budget pressure didn’t have a significant effect on audit qual

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