Utami, Astari Ulfa (2018) Pengaruh Pengalaman Kerja, Independensi, Integritas, Dan Due Professional Care Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Dki Jakarta). Sarjana thesis, Universitas Brawijaya.
Abstract
Kegagalan audit yang terjadi pada Deloitte Touche Tohmatsu Brazil pada tahun 2016 dan salah satu mitra Ernst & Young di Indonesia pada tahun 2017 seakan menjadi pengingat bahwa kegagalan audit dapat terjadi jika seorang auditor lalai dalam melakukan penugasan sesuai dengan standard dan kode etik yang berlaku. Penelitian ini dilaksanakan untuk menguji pengaruh dari pengalaman kerja, independensi, integritas dan due professional care terhadap kualitas audit . Metode penelitian ini adalah survey dimana pembagian kuesioner dibagikan secara langsung. Data penelitian ini diperoleh dari 100 auditor yang bekerja di Kantor Akuntan Publik di Jakarta. Statistik deskriptif dianalisis dengan menggunakan Program SPSS 20. Pengujian hipotesis dilakukan dengan Analisis Regresi Berganda. Hasil penelitian membuktikan bahwa pengalaman memiliki pengaruh positif signifikan terhadap kualitas audit. Independensi memiliki pengaruh positif tidak signifikan terhadap kualitas audit. Integritas memiliki pengaruh positif dan signifikan terhadap kualitas audit. Due professional care memiliki pengaruh positif signifikan terhadap kualitas audit. Penelitian ini mengonfirmasi bahwa pengalaman kerja, integritas, dan due professional care faktor yang berpengaruh terhadap kualitas audit dan penelitian ini dapat menjadi salah satu bahan pertimbangan pembuat kebijakan untuk meningkatkan kualitas audit di Indonesia
English Abstract
The audit failure that occurred in Deloitte Touche Tohmatsu Brazil in 2016 and one of Ernst & Young's partners in Indonesia in 2017 seemed to be a reminder that an audit failure can occur if an auditor is negligent in carrying out the assignment in accordance with applicable standards and codes of conduct.This study is conducted to examines the effect of experience, independency, integrity, and due professional care on audit quality. The method of this study is survey which by distributing questionnaries directly. This research data is obtained from 100 auditors who work in Public Accounting Firm in Jakarta. The descriptive statistics were analyzed using SPSS 20 Program. The results of the study prove that the experience has a positive significant effect on audit quality. Independency has a positive non-significant effect on audit quality at 95% confidence interval, but it was significant at 90% confidence interval. Integrity has a positive significant effect on audit quality. Due professional care has a positive significant effect on audit quality. This study confirms that the work experience, integrity, and due professional care factors that affect the quality of the audit and this research can be one of the policy makers' consideration for improving audit quality in Indonesia.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/202/051804592 |
| Uncontrolled Keywords: | Pengalaman, Independensi, Integritas, Due Professional Care, dan Kualitas audit, Experience, Independency, Integrity, Due Professional Care, and 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: | 20 Jun 2019 02:33 |
| Last Modified: | 20 Oct 2021 03:34 |
| URI: | http://repository.ub.ac.id/id/eprint/166304 |
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