Sutrisno, Edi (2017) PENGARUH INDEPENDENSI, PENGALAMAN DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT. Undergraduate thesis, UNIMED.
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Abstract
Tujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang
pengaruh independensi auditor, pengalaman auditor dan etika auditor terhadap
kualitas audit. Data yang digunakan dalam penelitian ini diperoleh dari auditor
independen dari kantor akuntan publik di Kota Medan.
Pengambilan sampel dilakukan dengan metode Purposive Sampling,
dengan jumlah sampel sebanyak 64 auditor. Sumber data dalam penelitian ini
adalah data primer. Metode pengumpulan dengan menggunakan kuesioner yang
dibagikan kepada responden. Teknik analisis data penelitian ini menggunakan
analisis regresi berganda dengan menggunakan program SPSS 20.
Hasil penelitian ini menunjukan independensi berpengaruh positif
signifikan terhadap kualitas audit, pengalaman auditor berpengaruh positif
signifikan terhadap kualitas audit, dan etika auditor berpengaruh positif signifikan
terhadap kualitas audit. Secara simultan independensi, pengalaman auditor, dan
etika auditor berpengaruh signifikan terhadap kualitas audit dimana dengan nilai
signifikansi 0,000 < 0,05. Artinya jika secara bersama-sama variabel
independensi, pengalaman auditor, dan etika auditor dapat meningkatkan kualitas
audit.
Kesimpulan penelitian ini yaitu bahwa independensi, pengalaman auditor,
dan etika auditor secara simultan berpengaruh terhadap kualitas audit
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SK-2018 AKT 003 |
| Uncontrolled Keywords: | Kualitas Audit, Independensi, Pengalaman Auditor, Dan Etika Auditor |
| Subjects: | H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Mr Maknun |
| Date Deposited: | 09 Jan 2018 11:49 |
| Last Modified: | 10 Jan 2018 08:37 |
| URI: | https://digilib.unimed.ac.id/id/eprint/28091 |
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