DEWI, TEZA CYNTHIA (2018) PENGARUH INDEPENDENSI, PENGALAMAN, ETIKA, PROFESIONALISME, PREMATURE SIGN OFF, DAN KOMPLEKSITAS TERHADAP KUALITAS AUDIT (Survei Pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Jawa Tengah. Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
The research aimed to analyze the influence of persuade independently, experiences, attitude, professionalism, premature sign off, and complexity toward audit quality. Population in this research are all of Auditors that work on BPK of Branch office in Central Java, consist of 100 auditor. This research is a census study, so the sample in this research is all auditors that work on BPK Branch office in Central Java in Semarang. These data that used by this research is primary data, it was collected by questionnaires. The questionnaires can be used in analysis are 93 questionnaires from 100 questionnaires were distributed. This research used multiple regression analysis. The result of this study shows that independently, experiences, attitude, professionalism, and premature sign off have correlation with Quality Audit. Moreover complexity did not has correlation with it. Keyword: Independently, Experiences, Attitude, Professionalism, Premature Sign Off, Complexity, and Audit Quality. xii ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh independensi, pengalaman, etika, profesionalisme, premature sign off, dan kompleksitas terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada kantor Badan pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah di Semarang yang terdiri dari 100 auditor. Penelitian ini merupakan penelitian sensus sehingga sampel dalam penelitian ini adalah seluruh auditor yang bekerja pada kantor BPK Perwakilan Jawa Tengah di Semarang. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Kuesioner yang bisa diolah adalah 93 kuesioner dari 100 kuesioner yang disebarkan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa independensi, pengalaman, etika, profesionalisme, premature sign off berpengaruh terhadap kualitas audit. Sedangkan kompleksitas tidak berpengaruh terhadap kualitas audit. Kata Kunci: Independensi, Pengalaman, Etika, Profesionalisme, Penghentian Prematur Atas Prosedur Audit, Kompleksitas, dan Kualitas Audit
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 29 Mar 2018 01:49 |
| Last Modified: | 29 Mar 2018 01:49 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14797 |
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