PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN
AUDITOR, DAN INDEPEDENSI AUDITOR TERHADAP KUALITAS
AUDIT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Habibie, Muhammad Ichsan
Subject
Auditing
Datestamp
2023-06-07 01:36:17
Abstract :
Penelitian ini dilakukan untuk mengetahui pengaruh Pengaruh Profesionalisme, Etika Profesi, Pengalaman Auditor Dan Independensi Auditor Terhadap Kualitas Audit di Kantor Akuntan Publik di Jakarta. Penelitian ini menggunakan data sekunder berupa daftar nama Kantor Akuntan Publik dan data primer berupa jawaban-jawaban responden dari pengumpulan data kuesioner. Penelitian ini menggunakan metode simple random sampling dalam penentuan sampel dan ada 89 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya. Hasil dari penelitian menunjukkan variabel profesionalisme auditor, etika profesi, pengalaman auditor, dan independensi auditor terhadap kualitas audit secara simultan & parsial. Kata Kunci : Profesionalisme, Etika Profesi, Pengalaman Auditor dan Independensi Auditor This research was conducted to determine the influence of the influence of professionalism, professional ethics, experience of auditors and auditor independence on audit quality in public accounting firms in Jakarta. This study uses secondary data in the form of a list of names of public accounting firms and primary data in the form of respondents' answers from questionnaire data collection. This study used simple random sampling method in determining the sample and there were 89 samples that met the criteria. This study uses multiple linear regression analysis for data analysis techniques. The results show the variables of auditor professionalism, professional ethics, auditor experience, and auditor independence on audit quality simultaneously & partially. Keywords: Professionalism, Professional Ethics, Auditor Experience and Auditor Independence
Penelitian ini dilakukan untuk mengetahui pengaruh Pengaruh Profesionalisme, Etika Profesi, Pengalaman Auditor Dan Independensi Auditor Terhadap Kualitas Audit di Kantor Akuntan Publik di Jakarta. Penelitian ini menggunakan data sekunder berupa daftar nama Kantor Akuntan Publik dan data primer berupa jawaban-jawaban responden dari pengumpulan data kuesioner. Penelitian ini menggunakan metode simple random sampling dalam penentuan sampel dan ada 89 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya. Hasil dari penelitian menunjukkan variabel profesionalisme auditor, etika profesi, pengalaman auditor, dan independensi auditor terhadap kualitas audit secara simultan & parsial. Kata Kunci : Profesionalisme, Etika Profesi, Pengalaman Auditor dan Independensi Auditor This research was conducted to determine the influence of the influence of professionalism, professional ethics, experience of auditors and auditor independence on audit quality in public accounting firms in Jakarta. This study uses secondary data in the form of a list of names of public accounting firms and primary data in the form of respondents' answers from questionnaire data collection. This study used simple random sampling method in determining the sample and there were 89 samples that met the criteria. This study uses multiple linear regression analysis for data analysis techniques. The results show the variables of auditor professionalism, professional ethics, auditor experience, and auditor independence on audit quality simultaneously & partially. Keywords: Professionalism, Professional Ethics, Auditor Experience and Auditor Independence
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