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PENGARUH INDEPEDENSI, KOMPETENSI, SKEPTISME, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT ( Studi Empiris Pada Kantor Akuntan Publik Kota Semarang)

Putri, Ardisa Lestari (2020) PENGARUH INDEPEDENSI, KOMPETENSI, SKEPTISME, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT ( Studi Empiris Pada Kantor Akuntan Publik Kota Semarang). Undergraduate thesis, Universitas Stikubank.

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Abstract

Jasa akuntan publik dinilai mempunyai peranan penting. Adanya banyaknya kasus pelanggaran audit yang selama kejadian audit auditor semakin melemah. Independensi, kompentensi, skeptisme dan akuntabilitas merupakan faktor untuk mengetahui pengaruh indepedensi, kompetensi, skeptisme serta dan akuntabilitas. Populasi dalam penelitian ini adalah semua auditor yang terdapat pada KAP di Kota Semarang, teknik pengambilan sampelnya dengan covience sampling dengan sampel 53 responden. Kesimpulan untuk penelitian ini adalah independensi, kompetensi, skeptisme dan akuntabilitas memiliki pengaruh terhadap kualitas audit secara parsial. Public accounting services are considered to have an important role. The number of cases of audit violations during the auditor audit event has weakened. Independence, competence, skepticism and accountability are factors to determine the influence of independence, competence, skepticism and and accountability. The population in this study were all auditors in KAP in Semarang City, the sampling technique was conviece sampling with a sample of 53 respondents. The conclusion for this study is independence, competence, skepticism and accountability have an influence on audit quality both partially.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2116 NIM.15.05.52.0259
Uncontrolled Keywords: Kualitas Audit, Independensi, Kompetensi, Skeptisme, Akuntabilitas
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: F Fahmi
Date Deposited: 08 May 2020 04:47
Last Modified: 08 May 2020 04:47
URI: https://eprints.unisbank.ac.id/id/eprint/6717

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