PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, AUDIT FEE, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

Wijaya, Michael (2017) PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, AUDIT FEE, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh independensi auditor, kompetensi auditor, audit fee dan audit tenure terhadap kualitas audit. Penelitian dilakukan dengan purposive sampling dan memperoleh total sampel sebanyak 91 responden auditor eksternal yang bekerja di kantor akuntan publik di Jakarta. Kriteria responden dalam penelitian ini yaitu minimal junior auditor dan bekerja di KAP Big 10 yang ada di Jakarta. Hasil penelitian ini menunjukkan bahwa seluruh variable independen secara simultan berpengaruh signifikan terhadap kualitas audit. Hasil uji parsial menunjukkan bahwa variable independensi auditor dan kompetensi auditor memiliki pengaruh yang signifikan terhadap kualitas audit secara parsial, sedangkan variabel audit fee dan audit tenure tidak memiliki pengaruh yang signifikan terhadap kualitas audit secara parsial. The purpose of this study was to obtain empirical evidence about the effect of the auditor independence, auditor competence, audit fee and audit tenure to audit quality. The study was conducted with a purposive sampling and obtained a total sample of 91 respondents by external auditor who works in public accounting firms in Jakarta. Criteria of respondents in this study are a minimum of junior auditors who work at the big ten accounting firm in Jakarta. The results of this study indicate that all independent variables simultaneously significant effects on audit quality. Partially assay results indicate that the auditor independence and auditor competence individually have a significant effect on audit quality, and the audit fee and audit tenure individually doesn’t have significant effect on the audit quality.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 04 May 2021 04:07
Last Modified: 04 May 2021 04:07
URI: http://repository.untar.ac.id/id/eprint/27411

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