Artikel Ilmiah : C1C015042 a.n. AHMAD SYARIF
| NIM | C1C015042 |
|---|---|
| Namamhs | AHMAD SYARIF |
| Judul Artikel | Pengaruh Due Professional Care, Akuntabilitas, Independensi dan Audit Fee terhadap Kualitas Audit |
| Abstrak (Bhs. Indonesia) | Abstrak Kepercayaan masyarakat kepada profesi akuntan public sempat menurun dikarenakan kasus terkait audit yang terjadi sekarang. Penelitian ini bertujuan untuk mengetahui pengaruh due profesional care, akuntabilitas, independensi dan audit fee terhadap kualitas audit. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Sampel penelitian yang diperoleh berjumlah 76 responden. Metode pengumpulan data dilakukan melalui kuesioner dengan menggunakan analisis data berupa Analisis Regresi Linear Berganda pada aplikasi SPSS 20,0 untuk windows, serta dokumentasi. Hasil penelitian ini menunjukkan bahwa due profesional care berpengaruh positif signifikan terhadap kualitas audit, akuntabilitas berpengaruh positif signifikan terhadap kualitas audit, independensi berpengaruh positif signifikan terhadap kualitas audit, dan audit fee berpengaruh positif signifikan terhadap kualitas audit. |
| Abtrak (Bhs. Inggris) | Abstract The trust of society are decrease to the accountant public due to the problem related to the audit that happened now. This study aims to determine the effect of due professional care, accountability, independence and audit fee on audit quality. The sampling technique used is simple random sampling. The research sample obtained amounted to 76 respondents. The method of data collection is done through a questionnaire using data analysis in the form of Multiple Regression Analysis on the SPSS 20.0 application for windows, as well as documentation. The results of this study indicate that due professional care significantly positive effect on audit quality, accountability significantly positive effect on audit quality, independence significantly positive effect on audit quality, and audit fees significantly positive effect on audit quality. |
| Kata kunci | due professional care, accountability, independence, audit fee, audit quality. |
| Pembimbing 1 | Dr. Yanuar E Restianto, SE, M.Acc, Ak, CA, CPA |
| Pembimbing 2 | Drs. Amber Lumbatoruan, M.Si, Ak |
| Pembimbing 3 | Dra. Atiek Sri Purwati, M.Si, Ak. |
| Tahun | 2020 |
| Jumlah Halaman | 26 |
| Tgl. Entri | 2020-01-26 12:48:38.745577 |