PENGARUH INDEPENDENSI, KOMPETENSI, DAN KOMITMEN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik di Daerah Jakarta Barat)

Sobalely, Junita Fredelia (2025) PENGARUH INDEPENDENSI, KOMPETENSI, DAN KOMITMEN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik di Daerah Jakarta Barat). S1 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Daftar_isi_Daftar_Gambar_Daftar_Tabel_Daftar_lampiran_Abstrak) HalJudulDaftarisiDaftarGambarDaftarTabelDaftarlampiranAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (445kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (724kB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (429kB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (897kB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (239kB)
	Text (Daftar_Pustaka) DaftarPustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (381kB)

Abstract

Riset ini dimaksudkan guna melihat (1) sampai sejauh mana dampaknya independensi kepada mutu hasil audit, (2) sampai sejauh mana kompetensi auditor berdampak atas mutu hasil audit, (3) sampai sejauh mana komitmen auditor berdampak pada mutu hasil audit, (4) sampai sejauh mana independensi, kompetensi, dan komitmen auditor berdampak pada mutu hasil audit secara simultan. Populasi pada riset ini adalah di KAP di Daerah Jakarta Barat. Metode pengumpulan data dilakukan degan mengirim secara langsung kuesioner penelitian. Metode analisis data memakai uji validitas, uji reliabilitas, analisis statistik deskriptif, analisis regresi linear berganda, uji asumsi klasik, uji t, uji F, dan uji koefisien determinasi. Jumlah populasi yang diperoleh sebanyak 8 Kantor Akuntan Publik dengan total sampel sebanyak 41 responden yang sesuai dengan kriteria pengambilan sampel. Hasilnya memperlihatkan bahwa, independensi dan kompetensi auditor berdampak positif pada mutu hasil audit, sedangkan komitmen auditor memberikan dampak negatif pada mutu hasil audit./These purpose of this research is to: (1) demonstrate empirically how independence efects the qualities of auditing results; (2) demonstrate empirically how auditor competence affects audit results; (3) demonstrate empirically how auditor commitment affects audit results; and (4) demonstrate empirically how independence, competence, and auditor commitment all affect audit results at the same time. The study's population consists of a West Jakartan public accountant office. Research questionnaires were sent immediately as part of the data collection process. Validity, reliability, multiple linear regression, descriptive statistical, classical assumption, t, F, is coficient of determinate tests are some of the data analysis techniques. Eight public accounting firms made up the entire population, and 41 respondents in all met the sampling criterion. This research flindings showed that while auditor dedication has a detrimental impact on the quality of audit results, auditor independent and competence had a positive impact.

Actions (login required)

View Item