PENGARUH INDEPENDENSI AUDITOR DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

HASAN, ALFADJRIN ALI and Ubaidillah, Ubaidillah and Aspahani, Aspahani (2020) PENGARUH INDEPENDENSI AUDITOR DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh etika dan Independensi auditor di KAP Kota Palembang. Populasi dalam penelitian ini adalah seluruh Akuntan Publik Kota Palembang, metode dalam pengambilan sampel adalah dengan metode pengambilan sampel non probability sampling, teknik sampling yang digunakan adalah purposive sampling, jumlah sampel yang diambil yaitu sebanyak 8 akuntan publik. Teknik analisis yang digunakan adalah kuantitatif dengan alat analisis regresi berganda. Hasil penelitian menunjukkan bahwa : (1) Independensi dan etika auditor berpengaruh positif dan signifikan terhadap kualitas Audit. (2) Independensi Auditor dan Etika Auditor secara simultan berpengaruh signifikan terhadap Kualitas Audit (3) Independensi Auditor dan Etika Auditor dapat menentukan kualita audit sebesar 69,7 persen. Kata kunci : Independensi Auditor, Etika Auditor dan Kualitas Audit || THE EFFECT OF AUDITOR INDEPENDENCE AND AUDITOR ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN PALEMBANG CITY By: Alfadjrin Ali Hasan ; Ubaidillah ; Asphani This study aims to analyze the influence of ethics and auditor independence in KAP Palembang City. The population in this study were all Public Accountants in Palembang City, the sampling method was non-probability sampling, the sampling technique used was purposive sampling, the number of samples taken was 8 public accountants. The analysis technique used is quantitative with multiple regression analysis tools. The results showed that: (1) Auditor independence and ethics have a positive and significant effect on audit quality. (2) Auditor Independence and Auditor Ethics simultaneously have a significant effect on Audit Quality. (3) Auditor Independence and Auditor Ethics can determine audit quality by 69.7 percent.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Independence, Auditor Ethics and Audit Quality
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8355 not found.
Date Deposited:	02 Oct 2020 02:57
Last Modified:	02 Oct 2020 03:01
URI:	http://repository.unsri.ac.id/id/eprint/35920

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