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PENGUJIAN EMPIRIS KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DAN PROFESIONALISME PADA KAP DI SURABAYA

FEBRININGTYAS, DYANING RIZKA (2012) PENGUJIAN EMPIRIS KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DAN PROFESIONALISME PADA KAP DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. However currently the trust society against the quality of a quality audit and professionalism begin to decline. There are some factors influencing audit quality and the auditors’ professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of competency and independency toward audit quality and auditor professionalism, especially those who are under Public Accountant Firm (KAP) in Surabaya. The analysis used in this research is a linier regression while the data were collected by distributing the questionnaires to auditors under Public Accountant Firm (KAP) in Surabaya. The result of multiple regression shows that competency influence significantly toward quality audit and auditor professionalism. On the contrary, independency have an influence effect but not significant on their quality audit and professionalism. Key words : Competency, Independency, Quality Audit, Professionalism

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Jul 2018 03:31
Last Modified: 06 Jul 2018 03:31
URI: http://eprints.perbanas.ac.id/id/eprint/3288

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