Dewi, Milatina Laksmita (2016) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
This study aims to identify and analyze that independence, objectivity, knowledge, work experience, integrity, ethical audit, auditor's professional skepticism, and motivational effect on audit quality. The population in this study were all auditors working at the Inspectorate of Semarang, Kendal and Batang. The samples in this study using purposive sampling and data collection method used was a questionnaire method. The number of samples in this study were 65 respondents. The data analysis technique used is multiple linear regression analysis. According to the result of research, it can be concluded that independence, integrity, ethical audit, and auditor’s professional skepticism have a positive and significant impact on audit quality, while the objectivity, knowledge, work experience, and motivational of the variable do not have significant impact on audit quality. The coefficient of determination indicates that the independence, objectivity, knowledge, work experience, integrity, ethical audit, auditor’s professional skepticism and motivational competence simultaneously affect the dependent variable (audit quality) of 83,0%, the reamaining 17,0% influenced by other factors. Keywords: independence, ethics, integrity, audit Quality and auditor’sprofessional skepticism.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 01 Sep 2016 02:29 |
| Last Modified: | 01 Sep 2016 02:29 |
| URI: | http://repository.unissula.ac.id/id/eprint/4720 |
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