Pengaruh kompetensi, independensi, akuntabilitas dan profesionalisme auditor Terhadap kualitas audit (studi empiris pada kantor akuntan publik di surakarta dan yogyakarta)

Susanti, Irma and , Dra. Erma Setiawati M.M, Akt., CA (2019) Pengaruh kompetensi, independensi, akuntabilitas dan profesionalisme auditor Terhadap kualitas audit (studi empiris pada kantor akuntan publik di surakarta dan yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aim to tested and analyze the effect of Competence, Independence, Accountability and Auditor Professionalism on Audi Quality. This research was conducted at the Public Accountant Office in Surakarta and Yogyakarta. The population and sample in this study were auditors who worked at the Public Accountant Office in Surakarta and Yogyakarta. Based on the convenience sampling method, 50 observational data were obtained. The hypothesis was tested using validity test, reliability test, classic assumption test, multiple linear regression, determination coefficient (adjusted R2), F test, and t test. The results of the study show that competence does not affect audit quality. Independence affects audit quality. Accountability does not affect audit quality. Professionalism influences audit quality. The results of testing the coefficient of determination (adjusted R2) shows that competence, independence, accountability and professionalism can explain the variability of audit quality. The results of simultaneous significance testing show that there are influences of competence, independence, accountability and professionalism of the audit together on audit quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Competence, independence, accountability, professionalism and audit quality
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	IRMA SUSANTI
Date Deposited:	15 May 2019 07:12
Last Modified:	15 May 2019 07:12
URI:	http://eprints.ums.ac.id/id/eprint/72995

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