Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, Akuntabilitas, Kompetensi Dan Pengalaman Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di kota Surakarta dan Semarang )

Muslimin, Fridiyanto Arip and , Fauzan, S.E, M.Si, Akt, CA (2018) Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, Akuntabilitas, Kompetensi Dan Pengalaman Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di kota Surakarta dan Semarang ). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of skeptical attitude, independence, application of code of ethics, accountability, competence, and experience of auditors on audit quality. The sample in this study are auditors who work in Public Accounting Firm (KAP) in Surakarta and Semarang. The sampling technique of this research used purposive sampling technique, with the number of samples of 38 respondents who meet the criteria. The primary data retrieval method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis. The results of the F-test show that the independent variables used in this study (skepticical attitude, independence, application of code of ethics, accountability, competence and auditor experience) have an effect on audit quality. The result of determination coefficient test shows that independent variable can explain the dependent variable equal to 62,2%, while the rest 37,8% influenced by other variable not used in this research. The result of t test shows that the skeptical attitude, independence, competence and experience of auditor have no effect on audit quality, while the application of code of ethics and accountability have an effect on audit quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	sikap skeptis, independensi, kode etik, akuntabilitas, kompetensi, pengalaman auditor, kualitas audit.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FRIDIYANTO ARIP MUSLIMIN
Date Deposited:	08 Feb 2018 07:26
Last Modified:	08 Feb 2018 07:29
URI:	http://eprints.ums.ac.id/id/eprint/59819

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