Pengaruh Kompetensi, Independensi, Workload Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Kasus Pada Auditor KAP Di Jawa Tengah)

Rahmansyah, Asnain and , Drs. Suyatmin Waskito Adi, M.Si (2017) Pengaruh Kompetensi, Independensi, Workload Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Kasus Pada Auditor KAP Di Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the influence of competence, Independence, Workload, and Auditor Specialization on Audit Quality. This study uses a sample of auditors who work on all Public Accounting Firm (KAP) in Central Java. The population of this study is Public Accounting Firm (KAP) located in central Java, namely Surakarta and Semarang with convienence sampling method. This study used 43 respondents. In this study to analyze the data is done Classic Assumption test, T test, Multiple Linear Regression test. The result of hypothesis testing shows that the variables of Competence, Independence, and Workload Auditor have an effect on Quality Audit. While the Auditor's specialization variables have no effect on audit quality. The result of R² test obtained value equal to 0,898. This means that 89.9% variations of auditor competence variables, auditor independence, workload, and auditor specialization. While the rest of 10.2% is explained by other factors outside the model under study.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Competence, Independence, Workload, Specialization, Quality Audit
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ASNAIN RAHMANSYAH
Date Deposited:	07 Nov 2017 07:13
Last Modified:	07 Nov 2017 07:13
URI:	http://eprints.ums.ac.id/id/eprint/57071

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