SKRIPSI AKS
Pengaruh Kompetensi, Independensi, Akuntabilitas, dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Wilayah Surakarta dan Yogyakarta)
ABSTRACT
This research aims to determine whether there is influence of competency,
independence, accountability, and due professional care variables on the quality of
audits conducted at Public Accounting Firms (KAP) in Surakarta and Yogyakarta.
The population in this research were 94 auditors working in 3 Public Accounting
Firms (KAP) in Surakarta and 8 Public Accounting Firms (KAP) in Yogyakarta.
The sample in this research amounted to 94 auditors who were determined using a
purposive sampling method.
This research uses a type of quantitative research with data collection
methods using a questionnaire in the form of a questionnaire. Of the 94
questionnaires distributed, 79 questionnaires could be processed, the rest could not
be processed because they did not meet the sampling criteria. The data analysis
technique used is a quantitative analysis technique with multiple linear regression
analysis using a test tool in the form of the Statistical Package for Social Sciences
(SPSS) version 23.
The results of this research indicate that the variables of competence,
independence, accountability, and due professional care have a significant effect
on the direction of a positive relationship to audit quality.
Keywords: competence, independence, accountability, and due professional care.
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