Pengaruh Profesionalisme, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Eksternal

Herdiawan, Ricky Andrew (2024) Pengaruh Profesionalisme, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Eksternal. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

The purpose of this study was to explain the effect of auditor professionalism, independence and ethics on external audit quality. This research is included in causal research using a quantitative approach, the population of this study are auditors who work at KAP in the city of Surabaya. Sampling used a purposive sampling technique, and the number of samples used was 49 respondents. Data collection was carried out by distributing questionnaires, the questionnaire was the instrument used to obtain respondents' responses. Data were analyzed using Partial Least Square (PLS) with SmartPLS software version 4.0. The results of this research show that professionalism has an effect on external audit quality, independence has no effect on audit quality, and auditor ethics has an effect on audit quality.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.61 - PUBLIC ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RICKY ANDREW HERDIAWAN
Date Deposited: 14 Jun 2024 02:17
Last Modified: 14 Jun 2024 02:17
URI: http://eprints.perbanas.ac.id/id/eprint/12479

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