PENGARUH INDEPENDENSI, OBJEKTIVITAS, SKEPTISME DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR DI KAP PALEMBANG )

PISKA, M IBRA AQIL and Wahyudi, Tertiarto and DP, Rina Tjandrakirana (2021) PENGARUH INDEPENDENSI, OBJEKTIVITAS, SKEPTISME DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR DI KAP PALEMBANG ). Undergraduate thesis, Sriwijaya University.

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Abstract

This research studies about the influence of independency, objectivity, skepticism and experience to the audit quality. The scope of this research is all public accountants who work at Public Accountant Firm (KAP) in Palembang city. The purpose of this research is to analyze the influence of independency, objectivity, skepticism and auditor experience to the audit quality.This research is a qualitative research. This research has been done by using hypothesis test and research planning in the form of survey, the samples are 7 KAP in Palembang and the data applies questionaire which is issued to the Public Accountant Firm(KAP). The research analysis model has been done by using multiple linear regressions.The result of this research shows that skepticism has significant and positive influence to the audit quality. Experience has significant and positive influence to the audit quality, when the length of the work experience which is owned by the auditors is getting better, the audit quality is getting better as well. The result of f test shown that independency, objectivity, skepticism and experience simultaneously has a positive and significant effect to the audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit , Independensi , Objektivitas , Skeptisme , Pengalaman Auditor , Kualitas Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62901-Accountant Profession (Profesi)
Depositing User:	M Ibra Aqil Piska
Date Deposited:	21 Sep 2021 06:19
Last Modified:	21 Sep 2021 06:19
URI:	http://repository.unsri.ac.id/id/eprint/54401

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