Wijaya, Theresia (2018) PENGARUHAUDIT FEE, AUDIT FIRM REPUTATION, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Tarumanagara.
Full text not available from this repository.Abstract
Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh audit fee, audit firm reputation dan independensi auditor terhadap kualitas audit. Penelitian ini dilakukan dengan random sampling dan memperoleh total sampel sebanyak 102 responden auditor eksternal yang bekerja di kantor akuntan publik di Jakarta. Kriteria responden dalam penelitian ini yaitu minimal senior auditor dan bekerja di kantor akuntan publik di Jakarta. Hasil penelitian ini menunjukkan bahwa seluruh variabel independen secara simultan berpengaruh signifikan terhadap kualtias audit. Hasil uji parsial menunjukkan bahwa variabel audit firm reputation dan independensi auditor berpengaruh signifikan terhadap kualitas audit secara parsial, sedangkan audit fee tidak memiliki pengaruh yang signifikan terhadap kualitas audit secara parsial. Kata Kunci: audit fee, audit firm reputation, independensi auditor, kualitas audit. The purpose of this study was to obtain empirical evidence about the effect of the audit fee, audit firm reputation, and auditor independence to audit quality. The study was conducted with a simple random sampling and obtained a total sample of 102 respondents by external auditors who works in public accounting firms in Jakarta. Criteria of this respondents in this study are a minimum of senior auditors who work at public accounting firms in Jakarta. The results of this study indicate that all independent variables simultaneously significant effects on audit quality. Partially essay results indicate that the audit firm reputation and auditor independence individually have a significant effect on audit quality, and audit fee individually doesn’t have significant effect on the audit quality. Keyword: audit fee, audit firm reputation, auditor independence, audit quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Depositing User: | FE Perpus |
| Date Deposited: | 03 May 2021 07:50 |
| Last Modified: | 03 May 2021 07:50 |
| URI: | http://repository.untar.ac.id/id/eprint/27251 |
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