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PENGARUH INDEPENDENSI, PROFESIONALISME, SKEPTISISME PROFESIONAL DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada KAP Surakarta dan Yogyakarta)

ABSTRACT The purpose of this study is to analyze internal factors that influence audit quality in public accounting firms such as independence, professionalism, professional skepticism and auditor competence. In this study, the authors used quantitative research methods. The population that will be used as respondents are all auditors working at KAP. For sampling in this study, the researcher used a conenience sampling technique using certain criteria so that the respondents obtained were 69 respondents. The collection of data used in this study is primary data, namely by distributing questions in the form of questionnaires directly to the parties concerned, namely respondents. So that the data that can be used in research is 55 respondents from public accounting firms. The data analysis technique used is multiple linear regression analysis. The results obtained in this study are that the independence variable and competency variable have no effect on audit quality, while the professionalism and professional skepticism variables have a positive and significant effect on audit quality. Keyword : Independence, Professionalism, Professional Skepticism, And Audit Quality.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 SUC p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 115 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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