Pengaruh Kompetensi, Independensi dan Profesionalisme Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Dki Jakarta)

Situmorang, Erika Idawati (2020) Pengaruh Kompetensi, Independensi dan Profesionalisme Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Dki Jakarta). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bernjuan" untuk untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit pada 10 Kantor Akuntan Publik (KAP) yang ada di DKI Jakarta.Data yang digunakan dalam penelitian ini adalah data primer yang bersumber dari hasil kuesioner (angket) yang disebarkan kepada para auditor yang bekerja di KAP DKI Jakarta. Data primer diuji dan dianalisi dengan SPSS versi 25.00 melalui uji kualitas data (uji validitas dan uji reliabilitas), uji asiimsi klasik (uji normalitas, uji multikolonieritas, dan uji heteroskeastisitas), dan uji hipotesis (adjusted R 2 , uji t dan uji f). Dari hasil penelitian uji validitas dan reliabilitas menunjnkan bahwa semua butir pernyataan dalam kuesioner adalah valid dan semua variabel independen yang diuji adalah riliabel. Hasil penelitian uji normalitas menunjukan model regresi memenuhi asumsi normalitas. Hasil penelitian uji multikolonieritas menunjukan tidak ada multikolonieritas antar variabel independen dalam model regresi. Hasil uji heteroskeastisitas menunjukan tidak terjadi heteroskeastisitas pada model regresi, sehingga model regresi layak digunakan untuk memprediksi kualitas audit (Y). Uji hipotesis dilakukam dengan metode regresi linear berganda. Hasil penelitian adjusted R ' menunjukan 67,5% variasi kualitas audit dapat dijelaskan oleh avariasi dari kedua variabel independen yaitu kompetensi, independensi, dan profesionalisme, sisanya 32,5% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi. Hasil hipotesis uji parsial (uji t), menunjukkan bahwa variable kompetensi, independensi, dan profesionalisme auditor memiliki pengaruh yang signifikan terhadap kualitas audit. Dari hasil uji simultan (uji f), menunjukkan bahwa kedua variable independen secara simultan memiliki pengaruh terhadap kualitas audit. Kata kunci: Kompetensi auditor, independensi auditor, profesionalisme auditor, kualitas audit. / This study aims to determine the effect of auditor competence and independence on audit quality at 10 Public Accounting Firms (KAP) in DKI Jakarta. The data used in this study are primary data sourced from questionnaires (questionnaires) distributed to auditors. who works at KAP DKI Jakarta Primary data were tested and analyzed with SPSS version 25.00 through data quality tests (validity and reliability tests), classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), and hypothesis testing (adjusted R2, t-test, and test f). The results of the validity and reliability tests show that all the statements in the questionnaire are valid and all the independent variables tested are reliable. The results of the normality test results the regression model met the assumption of normality. The results of the multicollinearity test showed that there was no multicollinearity between the independent variables in the regression model. The results of the heteroscedasticity test show that there is no heteroscedasticity in the regression model, so the regression model is feasible to use to predict audit quality (Y). Hypothesis testing is done by using the multiple linear regression method. The results of the adjusted R' study show that 67.5% of the variation in audit quality can be explained by the variation of the two independent variables, namely competence, independence, and professionalism, the remaining 32.5% is explained by other variables not included in the regression model. The results of the partial test hypothesis (t-test), indicate that the variables of competence, independence, and auditor professionalism have a significant effect on audit quality. The results of the simultaneous test (f test), show that the two independent variables simultaneously have influence quality. Keywords: Auditor competence, auditor independence, auditor professionalism, audit quality.

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