Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Semarang)

Hanggara, Dhica Adetya and , Dr. Fatchan Achyani, S.E., M.Si. (2017) Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aims of this research is to find out the effect of the independency, competency, experience, due professional care, accountability and time budget pressure towards audit quality. The population of this research is auditors who work in public accountant office in Solo and Semarang. Method of the data collection is using a convenience sampling technique. The sample used in this research for about 48 respondents. In analyzing the data, this research using multiple regression. The result of the research pointed out that R2 acquired in 0,542 values which mean that 54,2% audit quality influenced by the independency, competency, experience, due professional care, accountability and time budget pressure. The remainder of 45,8% influenced by outer variable. The result of the t experiment pointed out that the competency, due professional care, accountability and time budget pressure affecting the audit quality while independency and experience does not affect the audit quality. Key words: independence, competence, experience, due professional care, accountability, time budget pressure, audit quality

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	indepedensi, kompetensi, pengalaman, due professional care, akuntabilitas, time budget pressure dan kualitas audit.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DHICA ADETYA HANGGARA
Date Deposited:	06 Nov 2017 02:12
Last Modified:	06 Nov 2017 02:12
URI:	http://eprints.ums.ac.id/id/eprint/56902

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