PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, PENGALAMAN AUDITOR DAN RELIGIUSITAS AUDITOR TERHADAP KUALITAS PROSES AUDIT KAP DI JAKARTA

Rafi Anas Satria, . (2023) PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, PENGALAMAN AUDITOR DAN RELIGIUSITAS AUDITOR TERHADAP KUALITAS PROSES AUDIT KAP DI JAKARTA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze how the independence, ethics, experience and religiosity of auditors affect the quality of the audit process. This research is a quantitative research with primary data types using a questionnaire and a Likert scale as a measuring tool. Data analysis using multiple linear regression. The population in this study are auditors who work for KAPs in the city of Jakarta. Determination of the sample in this study using purposive sampling method. The samples obtained in this study totaled 113 auditors, but only 103 could be processed in 19 KAPs in DKI Jakarta. The method used is the Structural Equation Model (SEM). The results obtained in this study are Auditor Independence has a positive but not significant effect on the Quality of the Audit Process, Auditor Ethics has a positive and significant effect on the Quality of the Audit Process, Auditor Experience has a positive and significant effect on the Quality of the Audit Process, Auditor Religiosity has a positive but not significant effect on the Quality of the Audit Process. Future researchers are expected to add independent variables in subsequent studies.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112101] [Pembimbing: Dewi Darmastuti] [Penguji 1: Masripah] [Penguji 2: Wisnu Julianto]
Uncontrolled Keywords: Auditor Independence, Auditor Ethics, Auditor Experience, Religiosity, Audit Process Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rafi Anas Satria
Date Deposited: 25 Jul 2023 08:47
Last Modified: 12 Sep 2023 01:34
URI: http://repository.upnvj.ac.id/id/eprint/24927

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