Last modified: 2020-01-30
Abstract
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor, skeptisem profesional, dan motivasi terhadap kualitas audit. Populasi dalam penelitian ini adalah Kantor Akuntan Akuntan Publik (KAP) wilayah Jakarta Selatan. Pengambilan sampel dilakukan dengan menggunakan prosedur pengambilan sampel acak sederhana di wilayah Jakarta Selatan. Jumlah sampel ynag digunakan dalam penelitian ini adalah para auditor di KAP wilayah Jakarta Selatan yang berjumlah 113 sampel. Analisis data dalam penelitian ini menggunakan model regresi linear berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukan bahwa (1) independensi auditor tidak berpengaruh signifikan terhadap kualitas audit, (2) skeptisme profesional berpengaruh signifikan terhadap kualitas audit, dan (3) motivasi tidak berpengaruh signifikan terhadap kualitas audit.
Kata Kunci: Independensi Auditor; Skeptisme Profesional; Motivasi; Kualitas Audit
Abstract
This research purpose to analyze the effect of auditor independence, professional skepticism, and motivation on audit quality. The population in this research is the Public Accountant Firm (KAP) in the South Jakarta. Sampling was carried out using a simple random sampling procedure in the South Jakarta. The number of samples used in this research were auditors in KAP in the South Jakarta, amounting to 113 samples. Data analysis in this research used multiple linear regression models with a significance level of 5%. The result of this reasearch indicate that (1) auditor independence has no significant effect on audit quality, (2) profesional skepticism has a significant effect on audit quality, and (3) motivation does not significantly influence audit quality.
Keyword: Auditor Independence; Professional Skepticism; Motivation; Audit Quality
This research purpose to analyze the effect of auditor independence, professional skepticism, and motivation on audit quality. The population in this research is the Public Accountant Firm (KAP) in the South Jakarta. Sampling was carried out using a simple random sampling procedure in the South Jakarta. The number of samples used in this research were auditors in KAP in the South Jakarta, amounting to 113 samples. Data analysis in this research used multiple linear regression models with a significance level of 5%. The result of this reasearch indicate that (1) auditor independence has no significant effect on audit quality, (2) profesional skepticism has a significant effect on audit quality, and (3) motivation does not significantly influence audit quality.
Keyword: Auditor Independence; Professional Skepticism; Motivation; Audit Quality