Persepsi Auditor Independen Atas Pengaruh Akuntabilitas, Independensi, Profesionalisme, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Surakarta dan Semarang)

Nurhayati M., Rindhi and , Drs. Wahyono, Ak, MA (2017) Persepsi Auditor Independen Atas Pengaruh Akuntabilitas, Independensi, Profesionalisme, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Surakarta dan Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACT This study aims to examine the perception of the auditor independent on the impact of accountability, independence, profesionalism, competence, and experience of audit work on the audit quality on Public Accounting Firms in Surakarta and Semarang, Population in the research were auditors working at Public Accounting in Firms Surakarta and Bandung. The sample was taken using a purposive sampling method with specified criteria. The amount of sampling used is 42 respondents. The data collected is analyzed by classical assumtion test before analyzed hypothesis. To test the hypothesis, a multiple linier regression analysisis used, The result of this study shows that the variables of accountability, independence, competence, and work experience have effect on audit quality. While the variable profesionalisme has no effect on audit quality. Keywords: Accountability, Independence, Competence, Profesionalisme, Competence, Work Experience

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Accountability, Independence, Competence, Profesionalisme, Competence, Work Experience
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RINDHI NURHAYATI M
Date Deposited: 08 Nov 2017 02:42
Last Modified: 08 Nov 2017 02:42
URI: http://eprints.ums.ac.id/id/eprint/57294

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