Pratama, Renadi (2018) Pengaruh Skeptisisme Profesional Auditor, Independensi, Dan Penerapan Kode Etik Akuntan Publik Terhadap Kualitas Audit (Studi Pada Auditor Di Kota Malang Dan Surabaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional auditor, independensi, dan penerapan kode etik akuntan publik terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang dan Surabaya. Sebanyak 80 data berhasil dikumpulkan menggunakan metode survei dengan teknik convenience sampling. Analisis data dilakukan dengan menggunakan metode Statistical Product and Service Solution (SPSS). Hasil pengujian menunjukkan bahwa skeptisisme profesional auditor, independensi, dan penerapan kode etik akuntan publik berpengaruh positif terhadap kualitas audit
English Abstract
This study aimed to examine the effect of auditor professional skepticism, independency, and implementation of the public accountant's ethical code on audit quality. The objects of this study were auditors who work on public accounting firms in Malang and Surabaya. A total of 80 data was collected using a survey method with convenience sampling technique. Data analysis was performed using Statistical Product and Service Solution (SPSS). The test results showed that auditor professional skepticism, independency, and implementation of the public accountant's ethical code have influences on audit quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/499/051809960 |
| Uncontrolled Keywords: | Skeptisisme profesional auditor, independensi, penerapan kode etik akuntan publik, kualitas audit, Auditor professional skepticism, independency, and implementation of the public accountant's ethical code, audit quality. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 11 Feb 2019 07:40 |
| Last Modified: | 20 Oct 2021 06:59 |
| URI: | http://repository.ub.ac.id/id/eprint/162972 |
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