PENGARUH OBJEKTIVITAS, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT

IRMA FATMAWATI, NIM.222021071 (2025) PENGARUH OBJEKTIVITAS, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

This study aims to determine and analyze the influence of auditor objectivity, independence, and competence on audit quality (Survey of Public Accounting Firms in Palembang City). The variables used in this study are auditor objectivity, independence, and competence, as well as audit quality. The sample in this study was Public Accounting Firms in Palembang City, with 44 respondents. Data collection techniques used questionnaires and documentation. Data testing used validity and reliability tests. Data analysis techniques used were descriptive statistics and inferential statistics. This study was conducted using SPSS version 26 software. The results indicate that auditor objectivity, independence, and competence have a partial effect on audit quality. The results indicate that all three variables simultaneously influence audit quality in the survey of Public Accounting Firms in Palembang City.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing 1 : Aprianto, S.E., M.Si Pembimbing 2 : Gumulya Sonny Marcel Kusuma, S.E.AK.,
Uncontrolled Keywords: Objectivity, Independence, Auditor Competence, Audit Quality
Subjects: Akuntansi > audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User: mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited: 18 Sep 2025 06:09
Last Modified: 18 Sep 2025 06:09
URI: http://repository.um-palembang.ac.id/id/eprint/33413

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