Pengaruh Sikap Skeptis, Pengalaman Audit, Kompetensi, Independensi Auditor, Dan Akuntabilitas Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Surakarta Dan Yogyakarta)

Mahmud, Sukron and , Eny Kusumawati, SE, MM, Ak, CA (2018) Pengaruh Sikap Skeptis, Pengalaman Audit, Kompetensi, Independensi Auditor, Dan Akuntabilitas Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Surakarta Dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACT This study aims to determine the effect of attitude of skepticism, audit experience, competence, auditor independence, and accountability on audit quality. The sample in this research is employes who work in Public Accounting Firm (KAP) In Surakarta and Yogyakarta. The sampling technique used purposive sampling technique. The methods used in this research are: 1) Test of Data Instrument (Test of validity and Reaability Test), 2) Clasic Assumtion Test (Normality Teast, Multicolinearity Test, and Heteroskedasticity Test), 3) Multiple Regression Analysis, 4) Hypotesis Test ( T test, F test, and Coefficient of Determination). Based on the result of test that have been done show that all items statement questionnaire used in this study valid and reliable. The result of the classical assumption test show that the distribution of normal data, there are no symptoms of multicolinearity and heteroscedaticity. The result of the F-test show that the independent variables used in this study (attitude of skepticism, audit experience, competence, auditor independence and accountability) influence the audit quality. The result of determination coefficient test show that independent variable can explain dependent variable equal to 78,2%, while the rest 21,8% influenced by other variable not used in this research. The result of t-test show that attitude of skepticism variable, competence, auditor independence, accountability have an effect on audit quality, while audit experience variable have not effect on audit quality.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: attitude of skepticism, audit experience, competence, auditor independence, accountability, audit quality.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SUKRON MAHMUD
Date Deposited: 08 Feb 2018 04:39
Last Modified: 08 Feb 2018 04:39
URI: http://eprints.ums.ac.id/id/eprint/59697

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