Saputro, Danang Wahyu and , Bp. Fauzan, S.E, Ak, M.Si. (2018) Pengaruh Profesionalisme Auditor, Independensi, Pengalaman Auditor, Audit Fee, Serta Tingkat Pendidikan Terhadap Kualitas Audit (Study Empiris Kantor Akuntan Publik di Wilayah Semarang dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Audit Quality is good or not a financial audit conducted by an auditor. Based on the Public Accountant Professional Standards (SPAP) audits carried out by auditors are said to be of quality if they meet the requirements and standards of auditing. The purpose of this study was to determine the effect of auditor professionalism, independence, auditor experience, audit fees, as well as the level of education on audit quality in public accounting firms in the Semarang region and Yogyakarta Special Region. The population used in this study are all companies in the Semarang region and Yogyakarta Special Region. The sampling method uses convenience sampling. The number of samples collected was 40 samples. With the data that does not match the criteria of 8, the sample becomes 32 samples. Data has been collected and analyzed using validity, reliability, and classical assumption tests. Testing the hypothesis in this study using multiple linear regression, F test, t test, and the coefficient of determination. The results of this study indicate that the auditor's independence variables, work experience, and auditor education level influence audit quality. This means that auditor independence, work experience, and auditor education level affect the decrease or increase in audit quality. While auditor professionalism does not affect audit quality.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Auditor Professionalism, Auditor Independence, Auditor Experience, Audit Fee, Education Level |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DANANG WAHYU SAPUTRO |
| Date Deposited: | 16 Aug 2018 04:23 |
| Last Modified: | 16 Aug 2018 04:23 |
| URI: | http://eprints.ums.ac.id/id/eprint/66726 |
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