PENGARUH INDEPENDENSI, INTEGRITAS, OBJEKTIOVITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN)

MEGA WANITA, ANWAR SIHOMBING (2021) PENGARUH INDEPENDENSI, INTEGRITAS, OBJEKTIOVITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN) , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

This study aims to identify the impact of independence, integrity, objectivity and competence against audit quality in Medan City Public Accounting Firm. Auditor quality is the capacity of an auditor to find and reveal the error of material citation in the client's fiscal report who guided by all audit requirements or standards.Auditors have a primary obligation to provide the best reviews consistently. The population in this study are all auditors operating in Medan City Public Accountant Firm.Moreover,the method in collecting data used the convenience sampling method, which is a test method easily to find out at the appropriate time with more than 80 respondents.The strategy of collecting information complemented by a study through outstanding opinion polls. Then, The model of inquiry information uses multiple linear regression analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test and other tests to obtain ideal information in compiling results using the SPSS program. The results of the observations concluded that the integrity variable had a significant effect on audit quality, whereas the independence, objectivity and competence had no effect on audit quality at KAP Medan. Thecoefficient of assurance on the whole shows that the independence, objectivity, and competence add28% to the variable of audit quality, while 72% is influenced by different factors beyond of this study.

JURNAL