Fauji, Lukito (2014) Pengaruh Penerapan Sistem Pengendalian Mutu (SPM) Kantor Akuntan Publik (KAP) terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Kota Malang). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh simultan, parsial, dan pengaruh dominan variabel penerapan Sistem Pengendalian Mutu KAP yang terdiri dari Independensi, Penugasan Personal, Konsultasi, Supervisi, Pemekerjaan, Pengembangan Profesional, Promosi, Penerimaan dan Keberlanjutan Klien, dan Inspeksi terhadap Kualitas Audit KAP Kota Malang. Penelitian ini merupakan penelitian penjelasan ( eksplanatory ) yang dilaksanakan antara bulan Juni 2013 s/d Agustus 2013 di 8 (delaan) Kantor Akuntan Publik Kota Malang. Populasi ditetapkan auditor dan staf auditor yang bekerja di Kantor Akuntan Publik (KAP) Kota Malang berjumlah 76 orang. Teknik Sampling dilakukan secara sensus ( complete enumeration) sehingga sampel penelitian adalah keseluruhan jumlah populasi, yakni 76 orang. Instrumen penelitian berupa kuisioner dengan pengukuran Skala Likert 1-5 yang telah teruji validitas dan reliabilitasnya. Metode analisis data dilakukan dengan teknik statistik deskriptif dan statistik inferensial berupa regresi linier berganda dilanjutkan pengujian hipotesis F- test dan t- test serta penentuan variabel berpengaruh dominan dengan standardized coefficient beta (β). Hasil penelitian menunjukkan nilai Adsjusted R2 sebesar 0,960 yang berarti bahwa 96% kualitas audit dipengaruhi oleh variabel-variabel Penerapan Sistem Pengendalian Mutu KAP yang terdiri dari independensi, penugasan personal, konsultasi, supervisi, pemekerjaan, pengembangan profesional, promosi, penerimaan keberlanjutan klien, dan Inspeksi, sedangkan 4% dipengaruhi oleh variabel lain. Hasil pengujian hipotesis menyimpulkan bahwa independensi, penugasan personal, konsultasi, supervisi, pemekerjaan, pengembangan profesional, promosi, penerimaan dan keberlanjutan klien, dan inspeksi memiliki pengaruh signifikan secara simultan terhadap kualitas audit. Sementara itu, independensi, penugasan personal, konsultasi, dan supervisi masing-masing memiliki pengaruh signifikan secara parsial terhadap kualitas audit, sedangkan pemekerjaan, pengembangan profesional, promosi, penerimaan dan keberlanjutan klien, inspeksi masing-masing tidak berpengaruh signifikan terhadap kualitas audit. Selanjutnya, penugasan personal merupakan variabel yang berpengaruh dominan terhadap kualitas audit. Saran yang bisa diberikan hendaknya Kantor Akuntan Publik (KAP) menyusun kebijakan dan prosedur Sistem Pengedalian Mutu. Praktisi, hendaknya mengikuti kebijakan dan prosedur Sistem Pengedalian Mutu yang ditetapkan oleh KAP, dan bagi Pengguna Jasa KAP hendaknya memilih KAP yang telah menerapkan Sistem Pengendalian Mutu karena hal ini akan berpengaruh terhadap kualitas audit yang dihasilkan.
English Abstract
purpose of this research is to test effect of simultaneous, partial, and dominant influence of application of QCS variable that consists of Independence, Personal Assignment, Consultation, Supervision, Employment, Professional Development, Promotion, Acceptance and Continuance of Clients, and Inspection of Audit Quality of RPA in Malang. This research is an explanation research that carried out between June 2013 until August 2013 in 8 (eight) RPA in Malang. Defined population is auditors and staff auditors who work in RPA in Malang, amount of 76 people. Sampling techniques conducted by census (complete enumeration), so that sample is entire population, ie 76 people. research instrument is a questionnaire with Likert Scale 1-5 measurements that have been tested for validity and reliability. Methods of data analysis uses descriptive statistics and inferential statistics such as multiple linear regression than hypo sis testing F- test and t- test along with determination of dominant influence of variables with standardized coefficient beta (β). results of research showed Adsjusted R2 value of 0.960, which means that 96% of audit quality is affected by variables of QCS Application of RPA that consists of independence, personal assignments, consultation, supervision, employment, professional development, promotion, Acceptance and continuance of client, and Inspection, while 4% is influenced by o r variables. results of hypo sis testing concluded that independence, personal engagement, consultation, supervision, employment, professional development, promotion, acceptance and continuance of client, and inspection have a significant influence on audit quality simultaneously. Meanwhile, independence, personal engagement, consultation, and supervision each have partial significant influence on audit quality, whereas employment, professional development, promotion, acceptance and continuance of client, and inspection each have no significant effect on audit quality. Fur rmore, assignment of personnel is dominant variable on audit quality. advice should be given is Public Accounting Firm (KAP) should develope policies and procedures QCS. Practitioners should abode policies and procedures of QCS established by RPA, and client should choose RPA that has implemented a QCS as it will affect quality of resulting audit.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.61/FAU/p/041407099 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.6 Specific kinds of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 10 Nov 2014 12:58 |
| Last Modified: | 10 Nov 2014 12:58 |
| URI: | http://repository.ub.ac.id/id/eprint/159231 |
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