PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) DKI JAKARTA

Tifani Nadine Sekar Kinanti, . (2022) PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) DKI JAKARTA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in DKI Jakarta. This study used purposive sampling technique and obtained 77 auditors as respondents. This research is using quantitative research. The research data are analyzed using multiple linear regression analysis with significance level of 5% (0.05). The results showed that professional skepticism and auditor competence had a significant and positive effect on audit quality. Meanwhile, the independence of the auditor has no effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1810112215] [Pembimbing: Panubut Simorangkir] [Penguji 1: Praptiningsih] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Professional Skepticism, Auditor’s Independence, Auditor Competence, Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Tifani Nadine Sekar Kinanti
Date Deposited: 26 Jul 2022 04:29
Last Modified: 26 Jul 2022 04:29
URI: http://repository.upnvj.ac.id/id/eprint/18895

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