Pengaruh Independensi, Kompetensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Audit Pada KAP di Palembang dan Jambi Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Situmorang, Ricardo Finelius
Subject
H Social Sciences (General)
Datestamp
2021-02-20 02:49:22
Abstract :
This thesis tested the effect of the independence, competence, accountability and ethics of auditors on audit quality. The population in this study were all auditors working in KAP in Palembang and Jambi. Sample set by using total sampling. Samples were obtained in this study is as much as 47 auditors from 11 accounting firms. Data were tested using multiple regression analysis with SPSS Statistics 20. The results of this study indicate that the first hypothesis (H1) who stated that the independence of the effect on audit quality is not acceptable. The second hypothesis (H2) which states that the competence effect on audit quality is not acceptable. The third hypothesis (H3) said that accountability effect on audit quality is not acceptable. The fourth hypothesis (H4) stated that the auditor ethics effect on audit quality is not acceptable.