Prahayuningtyas, DitaRizky (2015) Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh pengalaman, pengetahuan, lama hubungan dengan klien, telaah dari rekan auditor (peer review), tekanan dari klien dan jasa non- audit yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 60 responden yaitu auditor yang terdapat pada 8 kantor akuntan publik di Kota Malang menurut direktori IAPI tahun 2012, 60 data dapat diolah dengan menggunakan Partial Least Square (PLS). Berdasarkan hasil penelitian dapat disimpulkan bahwa pengalaman dalam melaksanakan audit, pengetahuan seorang auditor, telaah dari rekan auditor (peer review), lama hubungan dengan klien, tekanan dari klien, dan jasa non audit yang diberikan oleh KAP berpengaruh terhadap kualitas audit.
English Abstract
This research is aimed to analyze and prove empirical evidence about influence experience, knowledge, audit tenure, peer review, pressure from clients, and non-audit services provided by registered public accountant to the quality of audit. According to directory IAPI 2012, the samples used by 60 respondents are mostly from auditors found on 8 registered public accountant in malang city, a total of 60 data were processed using Partial Least Square (PLS). According to the research, it can be concluded that experience in performing the audit, the auditor’s knowledge, ,peer review, audit tenure, pressure from clients, and non- audit services provided by registered public accountant have effects on audit quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/366/051504394 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 09 Jul 2015 14:44 |
| Last Modified: | 01 Nov 2021 03:52 |
| URI: | http://repository.ub.ac.id/id/eprint/107958 |
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