DETERMINAN KUALITAS AUDIT: LOCUS OF CONTROL, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL

Marsya Aulia Purwaningrum, . (2023) DETERMINAN KUALITAS AUDIT: LOCUS OF CONTROL, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of locus of control, independence, and professional skepticism on audit quality. The population of this study is auditor that work at Public Accounting Firms (KAP) in Jakarta. This research is using quantitative research. This study used purposive sampling technique and obtained 50 auditors as respondents. This research data are analyzed using multiple linear regression analysis with significance level of 5%. The results of this study showed that (1) Locus of control has no effect on audit quality, (2) Independence of the auditor has no effect on audit quality, (3) Professional skepticism had a significant and positive effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112104] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Wiwi Idawati] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Locus of Control, Independence, Professional Skepticism, Audit Quality
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Marsya Aulia Purwaningrum
Date Deposited: 25 Jan 2023 06:53
Last Modified: 25 Jan 2023 06:53
URI: http://repository.upnvj.ac.id/id/eprint/22295

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