PENGARUH KOMPETENSI, INDEPENDENSI, DAN MORAL REASONING TERHADAP KUALITAS AUDITOR PADA KAP DI SUMBAGSEL

HEKMATYAR, MUHAMMAD ASLAN ASCARY and Delamat, Harun and Aspahani, Aspahani (2020) PENGARUH KOMPETENSI, INDEPENDENSI, DAN MORAL REASONING TERHADAP KUALITAS AUDITOR PADA KAP DI SUMBAGSEL. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan menganalisis pengaruh Kompetensi, Independensi, dan Moral Reasoning terhadap kualitas auditor pada KAP di SUMBAGSEL Penelitian ini merupakan metode penelitian deskriptif kuantitatif. Populasi yang digunakan pada penelitian ini adalah Akuntan Publik yang terdaftar pada KAP di SUMBAGSEL yang terdiri dari Sumatera Selatan, Lampung, Jambi, dan Bengkulu. Sampel yang digunakan yaitu metode Purposive sampling, sampel penelitian sebanyak 82 Responden. Teknik pengumpulan data dilakukan dengan cara kuesioner dan studi literatur. Teknik analisis yang digunakan dalam penelitian ini dilakukan dengan menggunakan uji regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh positif signifikan variabel kompetensi terhadap kualitas auditor. Untuk variabel independensi memiliki pengaruh signifikan terhadap kualitas auditor, dan moral reasoning memiliki pengaruh yang signifikan terhadap kualitas auditor

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kompetensi, Independensi, Moral Reasoning
Subjects: H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 6068 not found.
Date Deposited: 11 Jun 2020 00:45
Last Modified: 26 Jun 2020 05:13
URI: http://repository.unsri.ac.id/id/eprint/30047

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