William, Cheow (2020) PENGARUH PENGALAMAN AUDITOR, PREFERENSI KLIEN DAN TIMELINESS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor, preferensi klien
dan timeliness terhadap kualitas audit. Survey yang dilakukan di dalam penelitian ini
mencangkup responden staff auditor yang masih bekerja di Kantor Akuntan Publik
(KAP) yang berdomisili di Jakarta Selatan. Teknik survey yang dilakukan di dalam
penelitian ini yaitu dengan mengirimkan kuisoner penelitian terhadap responden yang
selanjutnya akan diisi. Variabel independen di dalam penelitian ini adalah pengalaman
auditor, preferensi klien dan timeliness sedangkan variabel dependen di dalam
peneilitian ini adalah kualitas audit dan variabel moderasi yaitu etika auditor.
Berdasarkan hasil penelitian menunjukan bahwa pengalaman auditor, preferensi klien
dan timeliness berpengaruh secara signifikan terhadap kualitas audit yang berdomisili di
Jakarta Selatan dan variabel etika auditor memoderasi variabel independen terhadap
variabel dependen.
The purpose of research this study was to know the influence of auditor experience,
preference of the client and timeliness for audit quality. In this research the survey was
conducted with responden is an auditor who works in the public accountant firm (KAP),
which domicile in South of Jakarta. The survey technic in this research is sending
questionnaire to responden then questionnaire will be filled. Independence variable is
auditor experience, preference of the client and timeliness and dependend variable is
audit quality and moderate variable is ethical of auditor. Based on the analysis and
testing shows that, the experience of the auditor, client preferences and timeliness
variable has a significantly affect the audit quality in the public accountant firm in
South of Jakarta and also ethical of auditor was moderate independence and dependen
variable.
Key word: experience of the auditor, client preferences, and timeliness
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Jun 2022 03:20 |
| Last Modified: | 10 Apr 2023 01:47 |
| URI: | https://repotest.untar.ac.id/id/eprint/36281 |
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