RYANDINI, DIANDRA WENING (2015) PENGARUH INDEPENDENSI, PENGALAMAN, MOTIVASI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT (Survei Pada Kantor Akuntan Publik Di Yogyakarta). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris
mengenai pengaruh 1) independensi terhadap kualitas audit, 2) pengalaman terhadap
kualitas audit, 3) motivasi terhadap kualitas audit dan 4) kompleksitas audit terhadap
kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik di Yogyakarta.
Sampel akhir sebanyak 60 auditor dengan metode penarikan sampel yaitu
Convenience Sampling dan teknik analisis data yang digunakan adalah analisis
regresi linier berganda dan pengujian hipotesis uji t untuk melihat pengaruh secara
parsial. Data dikumpulkan melalui kuisioner, yang disebarkan kepada sampel.
Hasil penelitian menunjukan 1) independensi berpengaruh terhadap kualitas audit,
2) pengalaman tidak berpengaruh terhadap kualitas audit, 3) motivasi berpengaruh
terhadap kualitas audit dan 4) kompleksitas audit berpengaruh terhadap kualitas audit.
Kata Kunci: Independensi, Pengalaman, Motivasi, Kompleksitas Audit, Kualitas
Audit.
ABSTRACT
This research was aimed to analyze and provide empirical evidences about
the impact of 1)the independence of the audit quality,2) the experience of the audit
quality, 3) the motivation of the audit quality and 4) the audit complexity of the audit
quality. This research performed on Public Accounting Firm in Yogyakarta. The
final sample of 60 auditors with a sampling method is convenience sampling.
Sampling and data analysis technique used are multiple linier regression analysis
and hypothesis testing t test to see the effect partially. Data were collected
through questionnaires, distributed to the sample. The result s howed: 1)
independence is significant on audit quality,2) experience is not significant on audit
quality, 3) motivation is significant on audit quality and 4) audit complexity is
significant on audit quality.
Keywords: independence, experience, motivation, audit complexity, audit quality.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 22 Sep 2016 06:41 |
| Last Modified: | 22 Sep 2016 06:41 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6623 |
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