PURWANINGTYAS, AMALIA INDAH (2019) PENGARUH SKEPTISME, FEE AUDIT, AUDIT TENURE, KREATIVITAS, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh skeptisme, fee audit, audit tenure, kreativitas, dan due professional care terhadap kualitas audit pada Kantor Akuntan Publik di Daerah Istimewa Yogyakarta. Populasi dari penelitian ini adalah auditor yang bekerja pada KAP di Daerah Istimewa Yogyakarta. Sampel yang digunakan dalam penelitian ini dipilih melalui metode simple random sampling. Metode pengumpulan data menggunakan kuesioner. Pengujian data dilakukan dengan uji validitas, uji reliabilitas sedangkan uji hipotesis dengan analisis regresi linier berganda dengan bantuan software SPSS versi 20. Hasil penelitian ini menunjukan bahwa (1) sikap skeptisme tidak berpengaruh terhadap kualitas audit, (2) fee audit berpengaruh terhadap kualitas audit, (3) fee audit berpengaruh terhadap kualitas audit, (4) kreativitas berpengaruh terhadap kualitas audit, dan (5) due professional care tidak berpengaruh terhadap kualitas audit. Kata kunci: skeptisme, fee audit, audit tenure, kreativitas, due professional care, dan kualitas audit. ABSTRACT This study aims to determine the effect of skepticism, fee audit, audit tenure, creativity, and due professional care on audit quality at the Public Accounting Firm in Yogyakarta. The population of this study is the auditor at the Public Accounting Firm in Yogyakarta. The sample used in this study was selected through a simple random sampling method. Methods of collecting data using questionnaires. Data testing is done by validity test, reliability test while hypothesis testing with multiple linear regression analysis with the help of SPSS version 20 software. The results of this study indicate that (1) skepticism does not affect audit quality, (2) fee audit influences audit quality, (3) audit tenure influences audit quality, (4) creativity influences audit quality, and (5) due professional care does not affect audit quality. Keywords: skepticism, fee audit, audit tenure, creativity, due professional care, and audit quality.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 29 Jul 2019 06:33 |
| Last Modified: | 29 Jul 2019 06:33 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/20584 |
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