Pengaruh independensi, due professional care dan kepatuhan kepada etika profesi auditor terhadap kualitas pengauditan / Igana Aryawiraraja

Aryawiraraja, Igana (2019) Pengaruh independensi, due professional care dan kepatuhan kepada etika profesi auditor terhadap kualitas pengauditan / Igana Aryawiraraja. Diploma thesis, Universitas Negeri Malang.

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Abstract

ABSTRAK Aryawiraraja, Igana. 2019. Pengaruh Independensi, Due Professional Care dan Kepatuhan Kepada Etika Profesi Auditor Terhadap Kualitas Pengauditan (Studi Empiris Pada Kantor Akuntan Publik Di Kota Malang). Skripsi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: Dr. Eka Ananta Sidharta, S.E, M.M., Ak, CA. Kata Kunci: independensi, due professional care, etika profesi, kualitas pengauditan, KAP di Kota Malang. Kualitas pengauditan merupakan ukuran kinerja seorang auditor. Kualitas pengauditan merupakan baik tidaknya hasil pemeriksaan yang telah dilakukan oleh seorang auditor. Untuk mempertahankan eksistensinya, maka pihak auditor dan KAP harus dapat memberikan kinerja terbaiknya dengan menghasilkan laporan pengauditan yang berkualitas dan dapat diandalkan. Penelitian ini bertujuan untuk menguji pengaruh independensi, due professional care dan etika profesi auditor terhadap kualitas pengauditan. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh KAP yang ada di Kota Malang. Sampel pada penelitian ini didapatkan dengan observasi langsung. Hasil observasi peneliti mendapatkan 7 Kantor Akuntan Publik yang bersedia menjadi tempat penelitian, dengan total sampel 46 orang auditor. Data yang digunakan untuk penelitian ini berasal dari kuesioner yang diisi secara lengkap oleh auditor yang bekerja di KAP. Analisis data pada penelitian ini dilakukan dengan bantuan software IBM SPSS Statistics 25 dengan menggunakan tingkat signifikansi 5%. Teknik analisis data yang digunakan dalam penelitian ini antara lain (1) uji asumsi klasik berupa uji normalitas, uji multikolinearitas dan uji heterokedastisitas dan (2) uji regresli linear berganda. Hasil penelitian ini menunjukkan bahwa independensi, due professional care dan etika profesi berpengaruh terhadap kualitas pengauditan. Hal ini dapat diartikan bahwa apabila independensi, due professional care dan kepatuhan auditor kepada etika profesi tinggi, maka akan semakin baik pula kualitas audit yang dihasilkan. Berdasarkan hasil penelitian, auditor diharapkan untuk selalu bersikap independen dalam setiap keputusan yang diambil dan juga mampu menerapkan sikap cermat dan hati-hati dalam melaksanakan tugasnya. Auditor juga diharapkan untuk selalu menjalankan tugasnya dengan mematuhi etika profesi yang telah ditetapkan untuk profesinya. Hasil penelitian ini dapat sdigunakan oleh pihak KAP untuk dapat meningkatkan kualitas hasil pengauditan yang dihasilkan. ABSTRACT Aryawiraraja, Igana. 2019. The Effect of Auditors Independency, Due Professional Care and Obedience to The Profession Ethics on Auditing Quality (Empirical Study at The Public Accountant Firm in Malang City). Sarjana’s Thesis. Department of Accounting, Faculty of Economics, Universitas Negeri Malang. Advisor: Dr. Eka Ananta Sidharta, S.E, M.M., Ak, CA. Keywords: independency, due professional care, obedience to the profession ethics, auditing quality, Malang City Public Accountant Firm. Auditing quality is a measurement of an auditor performance. Auditing quality is the good or not the results of examinations that have been done by an auditor. To maintain its existence, the auditor and Public Accountant Firm must be able to provide their best performance by producing quality and reliable auditing reports. This study aims to examine the effect of independency, due professional care and auditor professional ethics on auditing quality. This research is a type of quantitative research. The population in this study were all Public Accountant Firm in Malang City. The sample in this study was obtained by direct observation. The observation results of the researcher got 7 Public Accountant Offices who were willing to become research sites, with a total sample of 46 auditors. The data used for this study originated from a questionnaire that was filled in completely by auditors who worked in Public Accountant Firm. Data analysis in this study was carried out with the help of IBM SPSS Statistics 25 software using a 5% significance level. Data analysis techniques used in this study include (1) the classic assumption test in the form of normality test, multicollinearity test and heterocedasticity test and (2) multiple linear regression test. The results of this study indicate that independence, due professional care and professional ethics influence the quality of auditing. This can be interpreted that if independence, due professional care and auditor compliance with professional ethics are high, the audit quality will be better. Based on the results of the study, the auditor is expected to always be independent in every decision taken and also be able to apply a careful and careful attitude in carrying out their duties. The auditor is also expected to carry out his duties by adhering to the professional ethics that have been set for his profession. The results of this study can be used by the Public Accountant Firm to be able to improve the quality of the results of auditing produced.

Item Type: Thesis (Diploma)
Subjects: ?? ??
Divisions: Fakultas Ekonomi (FE) > Jurusan Akuntansi (AKU) > S1 Akuntansi
Depositing User: Users 2 not found.
Date Deposited: 04 Dec 2019 04:29
Last Modified: 09 Sep 2019 03:00
URI: http://repository.um.ac.id/id/eprint/98733

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