Pengaruh indenpedensi, pengalaman, due professional care dan akuntabilitas terhadap kualitas audit (studi pada audit di KAP di Surabaya)

Moniharapon, Rivflia (2012) Pengaruh indenpedensi, pengalaman, due professional care dan akuntabilitas terhadap kualitas audit (studi pada audit di KAP di Surabaya). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Kualitas audit merupakan segala kemungkinan dimana auditor pada saat mengaudit laporan keuangan klien dapat menemukan pelanggaran yang terjadi dalam sistem akuntansi klien dan melaporkannya dalam laporan keuangan auditan, dimana dalam melaksanakan tugasnya auditor berpedoman pada standar auditing yang berlaku. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh independensi, pengalaman, due professional care, dan akuntabilitas terhadap kualitas audit. Penelitian ini dilakukan dengan menyebarkan kuesioner. Populasi dalam penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Surabaya. Metode yang digunakan dalam penelitian ini yaitu purposive sampling untuk menentukan sampel dengan kriteria auditor yang memiliki pengalaman minimal 2 tahun. Analisis data yang digunakan adalah analisis model regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa tidak semua variabel berpengaruh terhadap kualitas audit. Variabel due professional care berpengaruh terhadap kualitas audit, sedangkan independensi, pengalaman dan akuntabilitas tidak berpengaruh terhadap kualitas audit / The quality of an audit is everything possible where the auditors at the time of audit the financial report of a client can find a breach that occurs in an accounting system clients and reporting in the audited financial report, where in conducting its function auditors guided by auditing standards and regulations. The purpose of this research is to know influence independency, experience, due professional care and accountability the quality of audit. The study is done by spreading questionnaire. Population in this research is purposive two years. Analysis of data used is analysis model of multiple regression. Results in the research indicated that not all variable effect on the quality of audit. Variable due professional care effect on the quality of audit, while independency, experience and accountability not effect the audit, the quality audit it is shown any residents and any profession own

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