Thomas, Justin Hanrie (2024) PENGARUH OBJEKTIVITAS, INDEPENDENSI, ETIKA, SERTA PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh objektivitas, independensi, etika,
dan pengalaman auditor terhadap kualitas audit. Topik ini dipilih karena
banyaknya skandal yang berkaitan dengan ketidakakuratan laporan keuangan.
Audit yang berkualitas sangat diperlukan agar informasi keuangan dapat
dipercaya oleh berbagai pihak. Penelitian ini menggunakan pendekatan kuantitatif
dengan metode survei melalui penyebaran kuesioner kepada 100 auditor. Teknik
pengambilan sampel yang digunakan adalah purposive sampling. Data yang
diperoleh dianalisis menggunakan regresi linier berganda dengan bantuan
software SPSS versi 26. Hasil penelitian menunjukkan bahwa objektivitas,
independensi, etika, dan pengalaman auditor berpengaruh positif dan signifikan
terhadap kualitas audit, baik secara parsial maupun simultan.
Kata Kunci: Objektivitas, Independensi, Etika, Pengalaman Auditor, Kualitas
Audit
This study aims to examine the influence of objectivity, independence, ethics, and
auditor experience on audit quality. The topic was chosen due to the frequent
scandals related to inaccurate financial reporting. High-quality audits are
essential to ensure the reliability of financial information for various
stakeholders. The research uses a quantitative approach with a survey method by
distributing questionnaires to 100 auditors. The sampling technique used was
purposive sampling. The data were analyzed using multiple linear regression with
SPSS version 26. The results show that objectivity, independence, ethics, and auditor experience have a positive and significant effect on audit quality, both
partially and simultaneously.
Keywords: Objectivity, Independence, Ethics, Auditor Experience, Audit Quality
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 15 Dec 2025 01:52 |
| Last Modified: | 15 Dec 2025 01:52 |
| URI: | https://repotest.untar.ac.id/id/eprint/48368 |
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