Pengaruh Kompetensi, Independensi, Akuntabilitas, Dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Jakarta Selatan, Jakarta Barat, Dan Jakarta Pusat)
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Institusion
STIE Indonesia Banking School
Author
Pawestri, Bias Nuansa Citra
Subject
HF5601 Accounting
Datestamp
2024-07-18 01:42:29
Abstract :
The purpose of this research is to research the influence of competency level andauditor independency to the audit quality resulted. Competency and independency aretwo characteristics that must be have by the auditors. This research also triestoresearch how big is the competency level, independency, accountability and dueprofessional care that is had by the auditor to the audit quality whendoing audit task.The population of this research is an auditor who works in public accounting thatdomiciled in South Jakarta, West Jakarta and Central Jakarta. There are 106questionnaires being spread.The returned questionnaire are 73 This research is used result test double regression linear, they are t test andftest.This research gives empiric proof to support the competency influence,independency,accountability auditor anddue professional careto the audit qualitypartially andsimultaneously.The result shows competency,independence, accountability, anddueprofessional caresimultanously and significantly influence to audit quality. Thissignificant link ispositive that means if the independent variable increased then samegoes to thedependent variable and in reverse Keyword : audit quality,competency,independency,accountabilityanddueprofessional care
The purpose of this research is to research the influence of competency level andauditor independency to the audit quality resulted. Competency and independency aretwo characteristics that must be have by the auditors. This research also triestoresearch how big is the competency level, independency, accountability and dueprofessional care that is had by the auditor to the audit quality whendoing audit task.The population of this research is an auditor who works in public accounting thatdomiciled in South Jakarta, West Jakarta and Central Jakarta. There are 106questionnaires being spread.The returned questionnaire are 73 This research is used result test double regression linear, they are t test andftest.This research gives empiric proof to support the competency influence,independency,accountability auditor anddue professional careto the audit qualitypartially andsimultaneously.The result shows competency,independence, accountability, anddueprofessional caresimultanously and significantly influence to audit quality. Thissignificant link ispositive that means if the independent variable increased then samegoes to thedependent variable and in reverse Keyword : audit quality,competency,independency,accountabilityanddueprofessional care
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