PENGARUH KOMPETENSI, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG)

TAMBUNAN, REYNALDO and Dewi, Kencana and Subeki, Ahmad (2016) PENGARUH KOMPETENSI, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine the effect of the auditor's competency, independency, objectivity, integrity and accountability to audit quality at Public Accounting Firm in Palembang, partially and simultaneously. The sample of this study was 32 auditors who working at the Public Accounting Firm in Palembang. The data which used are primary data and secondary data. The data were collected by distributing questionnaire. The method of processing data used multiple regression analysis with SPSS (Statistical Product and Service Solution) 20.0 for Windows. The results of this study showed that partially, the competence of auditors had no significant effect on audit quality. Besides that, variables of auditor’s independence, objectivity and integrity had positive-not-significant on audit quality. While the auditor's accountability had positive and significant effect on audit quality at Public Accounting Firm in Palernbang. Simultaneously, the auditor's competency, independency, objectivity, integrity, and accountability had a significant effect on audit quality at Public Accounting Firm in Palembang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accountability, Audit Quality, Competency, Independency, Integrity, Objectivity
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2588 not found.
Date Deposited:	07 Nov 2019 08:55
Last Modified:	07 Nov 2019 08:55
URI:	http://repository.unsri.ac.id/id/eprint/15389

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