Pengaruh Independensi Dan Persepsi Junior Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Jakarta Pusat Yang Sudah Terdaftar Di OJK

Riyan Setiawan, Novawiguna Kemalasari

Abstract


The purpose of this study was made to test and find out whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality. This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a data processing tool from the questionnaire. The results of the study prove that Independence influences Audit Quality because auditors who are in Central Jakarta Public Accountant Firms do not violate the established audit profession standards while Junior Auditor's Perception does not affect audit quality because audit implementation does not affect the perception between audit quality and the results produced

Keywords


Independence; Junior Auditor Perception; Audit Quality

References


Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate dengan Program IBM SPSS 19”. Badan Penerbit Universitas Diponegoro. Semarang.

Handayani & Merkusiwati 2015, Pengaruh independensi dan kompetensi auditor terhadap skeptisme profesional auditor

Kompiang Martina Dinata Putri, dan I.D.G Dharma Suputra. 2013 “pengaruh indepedensi, profesionalisme, dan etika profesi terhadap kualitas audit pada KAP di bali” Vol 4 No 1

Randal J. Elder, Mark S. Beasley, Alvin A. Arens. 2010. Auditing and assurance service and integreted approach. 19th edition, pretience hall, englewood cliffs, new jersey.




DOI: http://dx.doi.org/10.22441/jpma.v1i2.9964

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