Akmala, Rama Hafiz (2019) The Influence of Auditor’s Independence, Ethics and Professional Skepticism on Audit Quality. Sarjana thesis, Universitas Brawijaya.
Abstract
Profesi auditor memberikan jaminan pada efektivitas pengendalian internal atas pelaporan laporan keuangan. Ketika laporan keuangan perusahaan diaudit oleh auditor independen dan kompeten, itu akan meningkatkan relevansi dan keandalan laporan keuangan serta memingkatkan kepercayaan pengguna untuk menggunakan laporan keuangan. Studi ini menguji pengaruh independensi auditor, etika dan skeptisisme profesional terhadap kualitas audit. Pengambilan sampel dilakukan dengan teknik pengambilan sampel yang mudah (convenience sampling), 109 auditor yang bekerja di Kantor Akuntan Publik di Surabaya dan Malang. Data dari penelitian ini dikumpulkan dari kuesioner yang didistribusikan dan diolah menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa independensi auditor, etika auditor, dan skeptisme profesional auditor berpengaruh positif terhadap kualitas audit.
English Abstract
Auditors assure the effectiveness of internal control over financial reporting. When the company’s financial statement is audited by the independent and competent auditor, it will increase the relevance and reliability of financial statements as well as increasing the user confidence to use the financial statement. This study examines the influence of auditor independence, ethics and professional skepticism on audit quality. Using convenience sampling, 109 auditors working in Public Accounting Firms in Surabaya and Malang were selected as the sample. The data of this research was collected from questionnaires distributed and processed using multiple regression analysis. In concluding, this research indicates that auditor’s independence, auditor’s ethics, and auditor’s professional skepticism have a positive effect on audit quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/618/051911312 |
| Uncontrolled Keywords: | independensi, etika, skeptisme profesional, dan kualitas audit-independence, ethics, professional skepticism, 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: | soegeng sugeng |
| Date Deposited: | 05 Oct 2020 03:19 |
| Last Modified: | 19 Oct 2021 07:20 |
| URI: | http://repository.ub.ac.id/id/eprint/177456 |
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