Pengaruh Independensi, Akuntabilitas, Pengalaman Kerja dan Etika Auditor terhadap Kualitas Audit (Studi Persepsi Auditor pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Khoirunnisa, Nindya and , Drs. Wahyono, Ak, MA (2018) Pengaruh Independensi, Akuntabilitas, Pengalaman Kerja dan Etika Auditor terhadap Kualitas Audit (Studi Persepsi Auditor pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this study is to examine the effect of independence, accountability, job experience and ethics on audit quality. The population in this study is the auditors who work in the public accounting firms in Surakarta and Yogyakarta. The datais collected using convenience sampling technique. The number of sample used in this research are 45 respondents. Data were analyzed using classical assumption test and multiple regression analysis. The results showed that: (1) The auditor’s independence do not effect on the quality of the audit results; (2) Accountability effect on the quality of the audit results; (3) Job experience auditor effect on the quality of the audit results; (4) Ethics auditor affect on the quality of the audit results.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	independence, accountability, job experience, ethics, audit quality
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NINDYA KHOIRUNNISA
Date Deposited:	15 Nov 2018 03:28
Last Modified:	21 Nov 2019 09:13
URI:	http://eprints.ums.ac.id/id/eprint/69077

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