PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN BATAS WAKTU PELAKSANAAN AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI KOTA PALEMBANG

LARAYANTI, RIBDA (2013) PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN BATAS WAKTU PELAKSANAAN AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine the factors that affect audit quality. They are such competence, independence, etiquette, and time limits of audit. This research was conducted at a public accountant in Palembang. Total samples set of 27 respondents using a purposive sampling method. The analysis used include analysis test, validity test, reliability test, the classical assumption test, multiple linear regression analysis and hypothesis testing which includes the F test, t test and coefficient of determination (R2). The results of this study using regression analysis showed that variables such as competence, and etiquette affect audit quality. However independence and time limits of audit don’t affect audit quality. The analysis using the coefficient of determination found that 36,2 percent of audit quality can be explained by the variables investigated in this study, and 63,8 percent are explained by others factors outside the model.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	competence, independence, etiquette, time limits of audit, audit quality
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	01 Feb 2021 03:52
Last Modified:	01 Feb 2021 03:52
URI:	http://repository.unsri.ac.id/id/eprint/41638

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