Pengaruh Kompetensi,Independensi, Obyektivitas,Integritas, Akuntabilitas Dan Pengalaman Terhadap Kualitas Audit(Studi Kasus Pada Kantor Akuntan Publik Di Daerah Surakarta Dan Yogyakarta)

Indrady, Dian Melidha and , Dra. Mujiyati, M.Si (2017) Pengaruh Kompetensi,Independensi, Obyektivitas,Integritas, Akuntabilitas Dan Pengalaman Terhadap Kualitas Audit(Studi Kasus Pada Kantor Akuntan Publik Di Daerah Surakarta Dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine and analyze how much influence of competence, independence, objectivity, integrity, accountability, and work experience on audit quality in the Regional Office of Surakarta and Yogyakarta. Data collection methods used in this study are questionnaires, interviews, and literature study using Likert scale and sampling method used is convenience sampling of 72 samples. Analytical methods used were multiple linear regression, F test, and T test. The results showed that competence (X1), independence (X2), objectivity (X3), integrity (X4), accountability (X5) And work experience (X6) simultaneously have a positive influence with the regression equation as follows: Y =1,726-00,115X1 +0,527X2+0,125X3+0,153X4-0,028X5+0,451X6-68500. The results show that the competence, independence, objectivity, integrity and cargo of partial variables have no effect on audit quality while work experience has an effect on audit quality. Based on the simulatan test (F test) shows six independent variables proved to significantly affect the audit quality of the audit variable, Adjusted R Square number of 0.860 indicates that 86 percent of audit quality variations can be explained by the six independent variables used in the regression equation, while 14 percent are explained variables Other than the six independent variables used in this study Keywords: Competence, Independence, Objectivity, Integrity, Accountability, Work Experience, Audit Quality, KAP

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Competence, Independence, Objectivity, Integrity, Accountability, Work Experience, Audit Quality, KAP
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with username b200130421
Date Deposited: 12 Aug 2017 04:01
Last Modified: 12 Aug 2017 04:01
URI: http://eprints.ums.ac.id/id/eprint/55100

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