SKRIPSI AKS
Pengaruh Penerapan E-Audit, Independensi, Kompetensi, dan Etika Profesi terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Semarang)
ABSTRACT
This research aims to examine the effect of implementing e-audit,
independence, competence and professional ethics on audit quality. The object of
this research is auditors who work at the Semarang Public Accounting Firm. This
research is quantitative in type with the primary data source in the form of a
questionnaire. This research uses a sampling technique with saturation sampling
which produces a sample of 62 auditors from 11 public accounting firms in
Semarang. The data analysis used in this research is multiple linear regression
using the SPSS 23 analysis tool.
The results of research using multiple linear regression analysis show that
the variables e-audit and professional ethics have a positive effect on audit quality.
Meanwhile, the independence and competency variables have no effect on audit
quality.
Keywords: e-audit, independence, competence, professional ethics, audit quality
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