RIZKY SEPTIANI, MUTIA (2017) PENGARUH ETIKA AUDITOR, SPESIALISASI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PROSEDUR AUDIT SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGARUH ETIKA AUDITOR, SPESIALISASI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DEN.PDF Restricted to Registered users only Download (5MB) |
Abstract
This study aims to investigate empirically the effect of auditor ethics, auditor specialization and auditor independence on audit quality with audit procedures as intervening variables. The sample in this research is 78 respondents to the sampling technique is purposive sampling that is the auditors who worked on inspectorate where located in Banten Province at least 1 year. Data was collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. The analytical method used in this study is the approach of Statistical Product and Service Solution (SPSS) using software SPSS 20 version. Results from this study revealed that the auditor ethics and auditor specialization turns negative effect on quality audit, while auditor independence and audit procedure positively affect on audit quality. Auditor ethics and auditor independence turns positive effect on audit procedure, while auditor specialization negativvely affect on audit procedure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Etika Auditor, Spesialisasi Auditor dan Independensi Auditor terhadap Kualitas Audit dengan Prosedur Audit Sebagai Variabel Intervening pada inspektorat Provinsi Banten. Data dikumpulkan dengan cara menyebarkan kuesioner dengan teknik purposive sampling kepada pada responden. Sampel pada penelitian ini auditor pada Inspektorat Provinsi Banten dengan teknik analisis data menggunakan Software SPSS. Hasil dari penelitian ini mengungkapkan bahwa etika auditor dan spesialisasi auditor ternyata berpengaruh negatif terhadap kualitas audit, sedangkan independensi auditor dan prosedur audit berpengaruh positif terhadap kualitas audit. Etika auditor dan independensi auditor ternyata berpengaruh positif terhadap prosedur audit, sedangkan spesialisasi auditor secara negatif mempengaruhi prosedur audit. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 30 Sep 2021 04:52 | |||||||||
| Last Modified: | 30 Sep 2021 04:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1823 |
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