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Pengaruh profesionalisme, kompetensi, dan independensi auditor terhadap kualitas audit (studi empiris pada kantor akuntan publik di Jakarta)
Pembimbing : Amin Wijaya Tunggal
Abstrak:
This study aims to analyze and provide empirical evidence of the effects of professionalism, competence, and independence of audit quality. The concept of professionalism as defined in this research using five approach which consist of professional dedication, social obligations, independence, confidence in the profession, and fellow professional relationship. The competence includes auditors education and auditors training. While the independence includes independence in fact and independence in appearance. The population of this research auditors who work at Public Accountant Office in Jakarta. The data taken from questionnaires distributed to respondents. Variables in this research is the independent variable professionalism (X1), competence (X2), and independence (X3), while the bound dependent variable is the quality of audits (Y). data were analyze using multiple linier regression analysis. The result showed that the professionalism, competence, and independence have a positive and significant impact on audit quality. Value of the coefficient of determination indicates that together the professionalism, competence, and independence contribute to the dependent variable (audit quality) of 50.8%, while the remaining 49.2% are influenced by other outside factor models. Implications of these findings for efforts to realization of audit quality is the need to apply the concept of professionalism and independence as well as efforts to increase the competence through training.
Keywords: audit quality, professionalism, competence, independence
Ketersediaan
2009031074 | SKR-AKT 03 2014 | CD | Tersedia namun tidak untuk dipinjamkan - Tidak Dipinjamkan |
Informasi Detil
Judul Seri |
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No. Panggil |
SKR-AKT 03 2014
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Penerbit | STIE Y.A.I : Jakarta., 2014 |
Deskripsi Fisik |
134 Hal
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Bahasa |
Indonesia
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ISBN/ISSN |
2009031074
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Edisi |
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Pernyataan Tanggungjawab |
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Versi lain/terkait
Tidak tersedia versi lain