Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor Kap Di Semarang)

Setiyawan, Andi and -, Drs. Eko Sugiyanto, M.Si (2018) Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor Kap Di Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

his study aimed to analyze the influence of ethics of auditors, the experience of auditors, audit fee and motivation auditors on audit quality in the public accounting firm in Semarang. This study uses primary data by questionnaire given directly to respondents. Respondents in this study is the auditor who works on Public Accounting Firm In Semarang. Methods of data collection in this study with questionnaires and immediately went to every public accounting firm in Semarang. Based on the research results, the studied population comprised 10 KAP with the sheer number of auditors 85 people. From 10 KAP is only 6 KAPwho are willing to become respondents. Distribution of the questionnaire is based on the number of auditors in KAP respectively. Auditors who are willing to fill out the questionnaire only60 samples. Methods of data analysis used in this study is testing the quality of data that includes test reliability and validity, the classical assumption of normality test, heteroscedasticity, multicollinearity test, hypothesis testing that includes testing multiple regression analysis, test the accuracy of the model, a statistical test and test the coefficient of determination R². Based on the analysis of data using multiple regression analysis test, it can be concluded that the ethics of auditors, auditor experience, audit fees, auditor motivation significant and positive impact on audit quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor ethics, experience auditor, the audit fee, motivation auditors, audit quality.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANDI SETIYAWAN
Date Deposited:	14 Nov 2018 03:10
Last Modified:	14 Nov 2018 03:12
URI:	http://eprints.ums.ac.id/id/eprint/68928

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