Pengaruh Kompetensi, Etika Auditor, Risiko Kesalahan, Akuntanbilitas, Independensi Dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Surakarta dan Yogyakarta)

Yuliani, Annisa and -, Dr. Fatchan Achyani, S.E, M.Si (2019) Pengaruh Kompetensi, Etika Auditor, Risiko Kesalahan, Akuntanbilitas, Independensi Dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research purpose is to determine the effect of Competence, Auditor Ethics, Risk of Error, Accountability, Independence and due professional care on Audit Quality. The research used in this study is a quantitative approach. The approach taken at the Public Accounting Firm (KAP) Surakarta and Yogyakarta. With saturated sampling technique obtained 45 respondents. Data collected by questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that variables (1) Competence influences audit quality, (2) Auditor ethics does not affect audit quality, (3) Error risk influences audit quality, (4) Accountability does not affect audit quality, (5) Independence influences audit quality, (6) due professional care does not affect audit quality.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit quality, competence, auditor ethics, risk of error, accountability, independence, due professional care.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ANNISA YULIANI
Date Deposited: 19 Nov 2019 06:43
Last Modified: 19 Nov 2019 06:43
URI: http://eprints.ums.ac.id/id/eprint/78907

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