Pengaruh kompetensi, independensi, skeptisisme Profesional, akuntabilitas, fee audit dan Objektivitas terhadap kualitas audit

Firmansyah, Arif (2018) Pengaruh kompetensi, independensi, skeptisisme Profesional, akuntabilitas, fee audit dan Objektivitas terhadap kualitas audit. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Audit quality is an assessment of both the poor performance performed by the auditor and the impact on the audit results primarily impact on the assessment of audit opinion. This study was conducted to determine the influence of competence, independence, professional skepticism, accountability, audit fees and objectivity to audit quality. The population of this study is an independent auditor who works in Public Accounting Firm Surabaya Region. The sampling technique of this research using purposive sampling. Analysis of data that have been obtained from the respondents of the research processed using SPSS software 23. The results of this study indicate that the competence, independence and accountability of auditors owned by auditors, as well as audit fees received by the auditor affect the quality of the audit. This study also obtained the result that professional skepticism and objectivity of the auditor have no effect on audit quality. The independent variables in this study only had an influence of 67 percent, it is expected that further research could add other independent variables to gain more knowledge in the audit field. Key words: audit quality, competence, independence, professional skepticism, accountability, audit fee, objectivity.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 10 Jan 2019 03:54
Last Modified: 10 Jan 2019 03:54
URI: http://eprints.perbanas.ac.id/id/eprint/3824

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