Pengaruh Pengalaman Kerja, Independensi, Akuntabilitas, Obyektifitas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada KAP di Kota Semarang)

Olevia, Evi and , Dr. Fatchan Achyani, SE,. M.Si. (2017) Pengaruh Pengalaman Kerja, Independensi, Akuntabilitas, Obyektifitas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada KAP di Kota Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The intention of this research to analyses influence of job experience, independency, accountability, objectivity, and interest to audit quality at KAP in Semarang. This research use quantitative method by using primary data which obtained from questioner. Population in this research is all auditors at seven KAP in Semarang. Amount of sample in this research counted 42 auditors at seven KAP in Semarang. Technique intake of sample use purposive sampling approach. The analyzer used of validity test and reliability test, normality test, multicollinearity test, heteroskedasticity test, doubled linear regression analyses, coefficient of determinacy test (adjusted R2), F test, and t test. Pursuant to result of data analysis by partially can be concluded that job experience, independency, and interest do not have an effect on audit inspection quality. While that objectivity and accountability have an effect on to audit quality. The result of data analysis by simultaneously can be concluded that job experience, independency, accountability, auditor interest and objectivity have an effect on by simultaneously to audit quality. Result of coefficient of determinacy (adjusted R2) showing the audit inspection quality influenced by job experience, independency, accountability, objectivity, and interest equal to 42,2%, and the model have got away from examines of classical assumption.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Pengalaman kerja, independensi, akuntabilitas, obyektifitas, kompetensi dan kualitas audit
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	EVI OLEVIA
Date Deposited:	08 Nov 2017 08:27
Last Modified:	08 Nov 2017 08:29
URI:	http://eprints.ums.ac.id/id/eprint/57333

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