PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Kota Palembang)

Herni Ristiani, NIM. 222015281 (2019) PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Kota Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Accountants in Palembang). The problem in this study is how the influence of Integrity, Objectivity,and Competence of auditors simultaneously on audit quality and how the influence of Integrity, Objectivity, and Competence of auditors simultaneously on audit quality and partially against audit quality. The purpose of this study is to determine the effect of auditor’sIntegrity, Objectivity,and Competencesimultaneously and partially on audit quality. The type of research used in this study is associative research. This study was conducted at the Registered Public Accountants in Palembang. The data used in this study was primary data. The technique of collecting data is questionnaire.The technique of analyzing the data were quantitative and qualitative analysis. The results showed that simultaneously Auditor’sIntegrity, Objectivity,and Competence have an effect on audit quality of28,064 % while 71.936 % is explained by other variables that have not been studied. The auditor Integrity partially influences audit quality of47,39%auditor Objectivity partially influences audit quality of32,09%, then auditor Competency influence audit quality of 21,51%. Keywords: Integrity, Objectivity, Competence, Audit Quality

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing, 1. H.M Basyaruddin Radi, SE.,M.Si., Ak.,CA. 2. Aprianto, S.E., M.Si
Uncontrolled Keywords: Integrity, Objectivity, Competence, Audit Quality
Subjects: Akuntansi > pelaporan keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User: Mahasiswa Fakultas Ekonomi dan Bisnis
Date Deposited: 05 Oct 2019 02:15
Last Modified: 05 Oct 2019 02:15
URI: http://repository.um-palembang.ac.id/id/eprint/5611

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