| dc.contributor.advisor | PUTRA, WAHYU MANUHARA | |
| dc.contributor.author | SATRIATAMA, IVAN | |
| dc.date.accessioned | 2017-11-07T06:22:09Z | |
| dc.date.available | 2017-11-07T06:22:09Z | |
| dc.date.issued | 2017-08-21 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/15857 | |
| dc.description | Penelitian ini bertujuan menganalisis secara empiris mengenai pengaruh kompetensi
independensi dan due professional care terhadap kualitas audit dan menganalisis secara empiris
mengenai pengaruh kompetensi dan independensi terhadap kualitas audit yang dimoderasi oleh etika
auditor khususnya pada KAP di Yogyakarta, Solo, dan Semarang.
Populasi dalam penelitian ini adalah seluruh auditor yang bekerja KAP di Yogyakarta, Solo,
dan Semarang. Pengambilan sampel dilakukan dengan mengggunakan metode purposive sampling
dan jumlah sampel sebanyak 65 responden. Metode pengambilan data primer yang digunakan adalah
metode kuesioner. Data dianalisis menggunakan teknik analisis Moderated Regression Analysis
(MRA).
Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif terhadap kualitas
audit. Ini berarti bahwa kompetensi berpengaruh terhadap kualitas audit internal. Nilai koefisien
determinasi menunjukkan bahwa secara bersama-sama kompetensi, independensi, due professional
care, dan etika auditor memberikan sumbangan terhadap variabel dependen (kualitas audit) sebesar
98,5% sedangkan sisanya 1,5% dipengaruhi oleh faktor lain di luar model. | en_US |
| dc.description.abstract | The objectives of this research to empirically analyze the influence of competency,
independency, and due professional care on audit quality, and to the influence of competency and
independency to audit quality is moderated by auditor ethics, especially in the financial supervision
and development in Yogyakarta, Solo and Semarang.
The population in this research are all auditors who worked on the financial supervision
and development in Yogyakarta, Solo and Semarang. Sampling was conducted using a purposive
sampling method and number of samples of 65 respondents. Primary data collection method used is
questionnaire method. The data are analyzed by using technical analyze Moderate Regression
Analyze (MRA).
The result showed that the competence have a positive impact on audit quality. This means
that the competency of the effect on quality of audit to internal auditors. Value of the coefficient of
determination indicates that together the competency, independency, due professional care and
Auditors Ethics contribute to dependent variable (quality audit) of 98,5% while the remaining 1,5%
are influenced by other outside factor model. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Kompetensi | en_US |
| dc.subject | Independensi | en_US |
| dc.subject | Due Professional care | en_US |
| dc.subject | Etika auditor | en_US |
| dc.subject | Kualitas audit | en_US |
| dc.title | PENGARUH KOMPETENSI, INDEPENDENSI, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada KAP di Yogyakarta, Solo dan Semarang) THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND DUE PROFESSIONAL CARE ON AUDIT QUALITY WITH AUDITOR ETHICS AS MODERATION VARIABLE | en_US |
| dc.type | Thesis,
SKR
FE
589 | en_US |
