PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA SELATAN)
| Main Author: | SHECILIA RAYNANDA PIOLITHA |
|---|---|
| Format: | Book Bachelors |
| Terbitan: |
USNI
, 2016
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| Subjects: | |
| Online Access: |
http://repository.usni.ac.id:80/index.php?p=show_detail&id=507 http://repository.usni.ac.id:80/repository/SKRIPSI+SHECILIA+RAYNANDA+PIOLITHA.pdf |
Daftar Isi:
- The purpose of this study was to determine the effect of competence independence, and ethics of auditors on audit quality in KAP in South Jakarta area partially and simultaneously. The research method is quantitative. The population in this study were 13 respondents Public Accounting Firm with as many as 75 people. By means of analysis using SPSS version 20.0. Data were collected through questionnaires. The independent variables in this study are competence, independence, and ethics of auditors, while the dependent variable is the quality of the audit. The results of this study on t test showed that the competence and ethics of auditors is not significant and positive impact on audit quality, while independence has a significant positive effect on audit quality. In the F test conducted showed that the competence of auditor independence and ethics simultaneously significant and positive impact on audit quality.