PENGARUH INDEPENDENSI, KOMPETENSI DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT

Karline Goisavanie, . (2023) PENGARUH INDEPENDENSI, KOMPETENSI DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

In the current economic climate, companies are required to produce high-quality financial statements. Consequently, auditors, as examiners of these financial reports, are also expected to provide quality audit results. This study is a quantitative research aimed at examining and substantiating the impact of auditor independence, competence, and task complexity on audit quality. The research involved 64 active auditors working in the South Jakarta region's Public Accounting Firms (KAP) and employed a questionnaire-based data collection method. Hypothesis testing was conducted using Structural Equation Modelling (SEM) via the SmartPLS 3 application. The research findings reveal that (1) Independence does not have an effect on Audit Quality, (2) Competence exhibits a positive and significant influence on Audit Quality, and (3) Task Complexity does not influence Audit Quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112099] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Mahendro Sumardjo] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Independence, Competence, Task Complexity, and Audit Quality.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Karline Goisavanie
Date Deposited: 21 Mar 2024 06:21
Last Modified: 21 Mar 2024 06:21
URI: http://repository.upnvj.ac.id/id/eprint/28874

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