Pengaruh Kompetensi, Fee Audit, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah dan DIY)

Febriana, Rennita and , Drs. Erma Setiawati, MM, Ak (2019) Pengaruh Kompetensi, Fee Audit, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah dan DIY). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The profession of a public accountant is a very important profession. However, at this time the integrity and objectivity of public accountants has begun to be doubted by interested parties in the public accountant's report as a result of the recent rise in financial scandals. Financial statements that have been audited by public accountants, their fairness is more reliable than financial statements that are not or have not been audited. The auditor must be able to maintain and increase audit quality as a result of his work. The purpose of this study was to analyze the effect of competence, fee audit, professional due care, and accountability on audit quality. The research approach used is a qualitative approach. The data used are primary data by dispersing quota on auditors at 7 KAP Central Java and Yogyakarta, namely KAP Wartono in Surakarta, KAP Dr. Payamta CPA in Surakarta, KAP I Soetikno in Semarang, KAP Tri Bowo Yulianti in Semarang, KAP Indarto waluyo in Yogyakarta KAP Drs Hadiono in Yogyakarta, KAP Drs Henry and Sugeng in Yogyakarta. Samples that meet the requirements that can be used in this study are 41 auditors. The analysis technique used to analyze the data in this study is multiple linear regression analysis. The results of this study indicate that: the value of t is calculated for the competency variable of 2.290> 2.02809 and a significant value of 0.028 <5%, so H1 is accepted which means that competence affects audit quality; the result of t count for audit fee variable is 0.333 <2.02809 and a significant value of 0.741> 5%, so H2 is rejected which means that audit fees do not affect audit quality; the result of t count for the due professional care variable is 2.179> 2.02809 and a significant value of 0.036 <5%, so that H3 is accepted which means that due professional care influence on audit quality; and the result of t count for the accountability variable is 5.965> 2.02809 and a significant value of 0.000 <5%, so that H4 is accepted which means that accountability influences audit quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit quality, competence, audit fees, professional due care, accountability.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RENNITA FEBRIANA
Date Deposited:	13 Nov 2019 07:21
Last Modified:	13 Nov 2019 07:21
URI:	http://eprints.ums.ac.id/id/eprint/78528

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