Faktor-Faktor yang Mempengaruhi Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Ardyana, Tashia Friska and , Drs. Agus Endro Suwarno, M.Si (2017) Faktor-Faktor yang Mempengaruhi Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) 1. NASKAH PUBLIKASI upload.pdf Download (679kB)
	PDF (Halaman Depan) 2. HALAMAN DEPAN upload.pdf Download (4MB)
	PDF (Bab I) BAB I.pdf Download (232kB)
	PDF (Bab II) BAB II.pdf Restricted to Repository staff only Download (160kB) | Request a copy
	PDF (Bab III) BAB III.pdf Restricted to Repository staff only Download (418kB) | Request a copy
	PDF (Bab IV) BAB IV.pdf Restricted to Repository staff only Download (371kB) | Request a copy
	PDF (Bab V) BAB V.pdf Restricted to Repository staff only Download (25kB) | Request a copy
	PDF (Daftar Pustaka) DAFTAR PUSTAKA.pdf Download (231kB)
	PDF (Lampiran) LAMPIRAN.pdf Restricted to Registered users only Download (4MB) | Request a copy
	PDF (Pernyataan Publikasi Ilmiah) 10. SURAT PERNYATAAN PUBLIKASI upload.pdf Restricted to Repository staff only Download (218kB) | Request a copy

Abstract

The company’s management require internal auditors to obtain financial statements are reliable and trustworthy. Auditor demanded by interested parties to give an opinion on the fairness of financial reporting, but the auditor is often a dilemma with the work that audit quality is questionable. This study aims to determine the factors that affect the quality of the audit: independence, competence, objectivity, integrity, experience, due professional care, and accountability. The population in this research are all auditors who work in the public accountant office in Surakarta and Yogyakarta. The sample used in this study were 40 respondents. The analysis used data using multiple regression analysis. The results showed that R2 values obtained 0.328 which means that 32.8% of audit quality is affected by accountability, experience, independence, objectivity, competence, integrity, and due professional care, while the remaining 67.2% influenced by variables outside the model. T test results showed that competence, objectivity, experience, and accountability affect on audit quality. Whereas the independence, integrity, and due professional care does not affect the quality of the audit.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	independensi, kompetensi, obyektifitas, integritas, pengalaman, due professional care, akuntabilitas, kualitas audit.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TASHIA FRISKA ARDYANA
Date Deposited:	06 Feb 2017 03:32
Last Modified:	06 Feb 2017 03:32
URI:	http://eprints.ums.ac.id/id/eprint/48999

Actions (login required)

View Item