Pengaruh Independensi, Akuntabilitas dan Due Professional Care terhadap Kualitas Audit

Wijaya, Geri Gidion (2022) Pengaruh Independensi, Akuntabilitas dan Due Professional Care terhadap Kualitas Audit. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Kualitas audit termasuk salah satu jasa yang sulit untuk diukur secara objektif, tidak ada definisi yang pasti mengenai kualitas audit. Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Independensi terhadap kualitas audit, (2) pengaruhAkuntabilitas terhadap kualitas audit, dan (3) pengaruh Due Professional care terhadap kualitas audit. Sampel penelitian ini terdiri dari 15 Kantor Akuntan Publik di Surabaya. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner (angket). Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui pengiriman kuesioner kepada responden. Metode penelitian yaitu kuantitatif, sedangkan teknik analisis menggunakan Analisis Regresi Liniear Berganda. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah regresi berganda dengan bantuan SPSS 20. Hasil penelitian ini menunjukkan bahwa Independensi dan Due Professional Care berpengaruh signifikan terhadap kualitas audit di Kantor Akuntan Publik Surabaya. Akuntabilitas tidak berpengaruh dalam kualitas audit. Kata kunci : Independensi, Akuntabilitas, Due Professional Care ABSTRACT Audit quality is one of the services that is difficult to measure objectively, there is no definite definition of audit quality. This study aims to determine: (1) the effect of Independence on audit quality, (2) the effect of Accountability on audit quality, and (3) the effect of Due Professional care on audit quality. The sample of this research consisted of 15 Public Accounting Firms in Surabaya. Sampling was done by purposive sampling method. Data collection techniques in this study using a questionnaire (questionnaire). The type of data used in this study is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique uses Multiple Linear Regression Analysis. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression with the help of SPSS 20. The results of this study indicate that Independence and Due Professional Care have a significant effect on audit quality at the Surabaya Public Accounting Firm. Accountability is not effect on audit quality. Keywords: Independence, Accountability, Due Professional Care

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata kunci : Independensi, Akuntabilitas, Due Professional Care Keywords: Independence, Accountability, Due Professional Care
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Geri Gidion Wijaya UWKS
Date Deposited:	21 Mar 2023 00:37
Last Modified:	21 Mar 2023 00:37
URI:	http://erepository.uwks.ac.id/id/eprint/13981

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