PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT

BUDIMAN, HADI and Yusnaini, Yusnaini and Sari, Rela (2019) PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh due professional care dan akuntabilitas terhadap kualitas audit yang dihasilkan oleh auditor di Kota Palembang. Populasi dalam penelitian ini adalah seluruh auditor yang terdaftar pada Kantor Akuntan Publik di Kota Palembang yang berjumlah 43 auditor. Sampel penelitian ditentukan dengan metode total sampling artinya 43 auditor tersebut dijadikan sampel. Sumber data dalam penelitian ini adalah data primer, metode pengumpulan data adalah melakukan penyebaran kuisioner yang diantar langsung ke Kantor Akuntan Publik di Kota Palembang. Metode analisis data yang digunakan adalah analisis linear berganda yaitu due professional care dan akuntabilitas sebagai variabel independen dan kualitas audit sebagai variabel dependen. Hasil penelitian menunjukan bahwa due professional care dan akuntabilitas secara parsial berpengaruh terhadap kualitas audit. Penelitian ini juga menyimpulkan bahwa due professional care dan akuntabilitas secara simultan berpengaruh terhadap kualitas audit.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Due Professional Care, Akuntabilitas, Kualitas Audit
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Furika Furika
Date Deposited: 21 Jan 2022 01:46
Last Modified: 20 Apr 2022 02:42
URI: http://repository.unsri.ac.id/id/eprint/62070

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