Mukti, Gusti Satria (2026) Pengaruh Independensi, Etika Profesi Auditor, Profesionalisme Dan Locus Of Controls Terhadap Kualitas Audit Pada Kap Di Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to determine the influence that can occur between: 1) Independence on Audit Quality; 2) Auditor Professional Ethics on Audit Quality; 3) Professionalism on Audit Quality; and 4) Locus of Control on Audit Quality. The sample used in this study were auditors who worked at Public Accounting Firms in the Surabaya City Region. The number of respondents in this study were 31 respondents. The sampling technique used in this study was convience sampling. The data collection method used in this study was a questionnaire method. The research design used in this study employed quantitative analysis with multiple linear regression analysis using SPSS. The results of this study indicate that: 1) independence has no effect on audit quality; 2) auditor professional ethics has a positive effect on audit quality; 3) professionalism has no effect on audit quality; and 4) locus of control has a positive effect on audit quality.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Gusti Satria Mukti |
| Date Deposited: | 20 Apr 2026 01:54 |
| Last Modified: | 20 Apr 2026 01:54 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14260 |
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