Pengaruh etika auditor, fee audit dan ukuran kap terhadap kualitas audit
Info Katalog
File Repositori
Nomor Panggil : 2019_TA_AK-023152061
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Aq
Subyek : Audit;Accounting - Audit quality
Kata Kunci : ethics auditor, cost audit, kap size and udit quality
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_TA_AK_023152061_Halaman-Judul.pdf | 17 | |
| 2. | 2019_TA_AK_023152061_Bab-1.pdf | 8 | |
| 3. | 2019_TA_AK_023152061_Bab-2.pdf |
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| 4. | 2019_TA_AK_023152061_Bab-3.pdf |
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| 5. | 2019_TA_AK_023152061_Bab-4.pdf |
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| 6. | 2019_TA_AK_023152061_Bab-5.pdf |
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| 7. | 2019_TA_AK_023152061_Daftar-Pustaka.pdf | 2 | |
| 8. | 2019_TA_AK_023152061_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh Etika Auditor, Fee Audit,Ukuran KAP Terhadap Kualitas Audit. Populasi penelitian ini adalah auditor yangbekerja pada seluruh KAP di Jakarta. Teknik pengambilan sampel pada penelitian inimenggunakan pendekatan simple random sampling. Sampel dalam penelitian iniadalah 111 responden pada beberapa Kantor Akuntan Publik di wilayah DKI Jakarta.Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas, ujinormalitas, uji koefisien determinasi R2, uji F, uji t dan uji analisis regresi berganda.Berdasarkan hasil penelitian disimpulkan bahwa Fee Audit dan Ukuran KAPberpengaruh positif dan signifikan terhadap Kualitas Audit, sedangkan Etika Auditorberpengaruh negatif dan signifikan terhadap Kualitas Audit
T This study aims to analyze the effect of Auditor Ethics, Audit Costs, KAP Size onAudit Quality. The study population was auditors who worked at all KAPs in Jakarta.The sampling technique in this study uses simple random sampling. The sample inthis study was 111 respondents at the Public Accountant Office in the DKI Jakartaarea. Data testing was performed using the validity test, reliability test, normalitytest, R2 coefficient determination test, F test, t test and multiple regression analysistest. Based on the results of the study concluded that Audit Costs and KAP Size havea positive and significant effect on Audit Quality, while Auditor Ethics has anegative and significant effect on Audit Quality.
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