Wahyuningsih, Sri and , Fauzan, SE, Ak, M.Si (2017) Pengaruh Independensi, Etika, Objektivitas Auditor, Profesionalisme, Dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Semarang dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research was conducted at the public accounting firm in Semarang and Yogyakarta. The purpose of this study to determine the effect of independence, ethics, auditor objectivity, professionalism, and due professional care to audit quality. The study was conducted by a questionnaire survey on public accounting firm in Semarang and Yogyakarta. The data collection is done by distributing questionnaires to the respondents. Questionnaires were distributed to 66 respondents, but only 60 people who responded to the questionnaire to complete. The sampling technique this study using convenience method with an analysis tool used is multiple regression. Based on the results of data analysis using SPSS 17 for windows obtained by value t count equal to 28.596 with significant value of 0.000 < 0.05, it can be concluded that the independence of impact on audit quality, so that H1 is accepted. Subsequently obtained t value of -3.606 with a significant value of 0.001 < 0.05, it can be concluded that the ethical negatively effect on audit quality, so that H2 is accepted. The next calculation results obtained t value of -0.392 with a significant value amounting to 0.696 > 0.05, it can be concluded that the objectivity of the auditor does not affect the quality of the audit, so H3 is rejected. Subsequently obtained t value amounted to 2,028 with significant value amounting to 0.048 < 0.05, it can be concluded that the professionalism effect on audit quality, so H4 is accepted. Similarly, in the subsequent calculation results obtained by value t count equal to 3,156 with significant value 0.003 < 0.05, it can be concluded that due professional care effect on audit quality, so H5 accepted.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Independence, Ethics, Auditor Objectivity, Profesionalism, Due Professional Care, and Audit Quality |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SRI WAHYUNINGSIH |
| Date Deposited: | 10 Aug 2017 07:12 |
| Last Modified: | 10 Aug 2017 07:12 |
| URI: | http://eprints.ums.ac.id/id/eprint/55115 |
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