PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, OBYEKTIVITAS, INTEGRITAS, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT

ELISA, ANNA (2023) PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, OBYEKTIVITAS, INTEGRITAS, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT. Masters thesis, Universitas Tarumanagara.

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Abstract

Tujuan penelitian adalah untuk menganalisis pengaruh kompetensi, independensi, pengalaman kerja, obyektivitas, integritas dan tekanan anggaran waktu terhadap kualitas audit. Penelitian ini menggunakan survei kuisioner ke kantor akuntan publik di Jakarta. Penelitian ini menggunakan pemilihan sampel dengan kriteria tertentu dan data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menujukkan bahwa kompetensi berpengaruh positif terhadap kulaitas audit, Independensi berpengaruh positif terhadap kualitas audit, pengalaman kerja berpengaruh positif terhadap kualitas audit, obyektifitas berpengaruh positif terhadap kualitas audit, integritas berpengaruh positif terhadap kualitas audit, sementara tekanan anggaran tidak memiliki pengaruh terhadap kualitas audit. Kata Kunci : Kualitas audit, pengalaman kerja, obyektivitas, integritas. The purpose of this research is to analyze how far the competency, independency, job experience, objectivity, integrity and time budget pressure influence on audit quality. This research conducted by using survey method with questionnaires to public accountant auditors in Jakarta. This research is using Purposive sampling method and the data is analyzed by using multiple regression. The research results show that competence has a positive effect on audit quality, independence has a positive effect on audit quality, work experience has a positive effect on audit quality, objectivity has a positive effect on audit quality, integrity has a positive effect on audit quality, while budget pressure has no effect on audit quality. Keywords : Audit quality, job experience, objectivity, integrity

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 08 Aug 2024 06:58
Last Modified: 08 Aug 2024 06:58
URI: http://repository.untar.ac.id/id/eprint/43775

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