FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SUMATERA UTARA

Lubis, Reza Handoko (2013) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SUMATERA UTARA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah bahwa keahlian audit, independensi pemeriksa, kepatuhan pada kode etik, dan pengalaman audit secara parsial dan simultan berpengaruh terhadap kualitas audit di Inspektorat Provinsi Sumatera Utara.Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh keahlian audit, independensi pemeriksa, kepatuhan pada kode etik, dan pengalaman audit terhadap kualitas audit di Inspektorat Provinsi Sumatera Utara.Populasi dalam penelitian ini adalah seluruh Jabatan Fungsional Auditor di Inspektorat Provinsi Sumatera Utara.Sumber data dalam penelitian adalah data primer yang bersumber dari jawaban responden berupa kuesioner.Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 16.0. Hasil penelitian menunjukkan secara parsial hanya variabel pengalaman audit yang memiliki pengaruh positif signifikan. Hal ini dapat dilihat dari nilai signifikansi (0,000 < 0,05) dan secara simultan bahwa terdapat pengaruh keahlian audit, independensi pemeriksa, kepatuhan pada kode etik, dan pengalaman audit terhadap kualitas audit di Inspektorat Provinsi Sumatera Utara. Hal ini dapat dilihat dari nilai signifikansi (0,000 < 0,05). Kesimpulan penelitian ini adalah tidak ada pengaruh yang signifikan antara keahlian audit, independensi pemeriksa, dan kepatuhan pada kode etik, hanya pengalaman audit yang memiliki pengaruh signifikan terhadap kualitas audit.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKaro-Karo, Surbakti195912151988031004
Call Number: 657. 835 045 Lub f
Keywords: Keahlian Audit; Independensi Pemeriksa; Kepatuhan Terhadap Kode Etik; Pengalaman Audit dan Kualitas Audit
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD4801 Labor. Work. Working class > HD8038 Professions (General). Professional employees
Divisions: Fakultas Ekonomi > Pendidikan Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13421

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