Giann Firzatullah Ramadhan, NIM.: 20108040079 (2024) PENGARUH AKUNTANBILITAS, PROFESIONALISME, INDEPENDENSI, DAN RELIGIUSITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA, SURAKARTA, DAN KLATEN). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH AKUNTANBILITAS, PROFESIONALISME, INDEPENDENSI, DAN RELIGIUSITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA, SURAKARTA, DAN KLATEN))
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Text (PENGARUH AKUNTANBILITAS, PROFESIONALISME, INDEPENDENSI, DAN RELIGIUSITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA, SURAKARTA, DAN KLATEN))
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Abstract
Audit quality is the most crucial factor, especially for audit report users. The quality of the audit produced by an auditor plays an important role in identifying and monitoring errors in the client's accounting system. This research examines the factors that influence audit quality, namely auditor accountability, auditor professionalism, auditor independence, and auditor religiosity. The sample of this research is auditors who work at Public Accounting Firms in Yogyakarta, Klaten and Surakarta with a sample size of 125 respondents. The samples is distributed directly by printing questionnaires and then distributed to the auditors at the Public Accountants' Office. The analysis technique uses PLS-based SEM. The research results show that accountability, professionalism, independence and religiosity of auditors have a positive influence on audit quality.
| Item Type: | Thesis (Skripsi) |
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| Additional Information / Supervisor: | Pembimbing: Sofyan Hadinata, S.E., M.Sc., Ak., CA |
| Uncontrolled Keywords: | Akuntabilitas, Profesionalisme, Independensi, Religiusitas, Kualitas Audit, SEM-PLS, Kantor Akuntan Publik |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 09 Sep 2024 11:28 |
| Last Modified: | 09 Sep 2024 11:28 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/66880 |
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