FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Kasus Pada KAP Di Jawa Tengah)

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis: 1) pengaruh Akuntabilitas Auditor terhadap Kualitas Audit KAP; 2) pengaruh Kompetensi Auditor terhadap Kualitas Audit KAP; 3) pengaruh Independensi Auditor terhadap Kualitas Audit KAP.

Populasinyaterdiridari90 auditor baik itu auditor senior maupun junior yang bekerja padaKantor Akuntan Publik (KAP) yang tersebar di Jawa Tengah dan teknik pengambilan sampel menggunakan metode random sampling. Teknik Pengumpulan data dilakukan dengan menggunakan kuesioner, dengancaramemberikan kuesioner kepada 90 respondenmenggunakan 2 carayaitusecara online dan offline. Kuesioner diuji validitas dan realibilitasnya sebelum dilakukan pengumpulan data penelitian, hasil pengujian menunjukkan hasil bahwa semua instrumen valid dan reliabel. Sebelum dilakukan uji analisis data,terlebih dahulu dilakukan pengujian asumsiklasik meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Analisis data yang digunakan untuk menguji hipotesis adalah dengan uji F (Goodness of fit), uji analisis regresi berganda dan uji t.

Hasil penelitian ini menunjukkan bahwa: Akuntabilitas Auditor berpengaruh positif signifikan terhadap kualitas audit, Kompetensi Auditor berpengaruh positif terhadap Kualitas Audit, dan Independensi Auditor tidak berpengaruh terhadap kualitas audit.

Abstract

The aim of this study is to analyze: 1) the influence of the Auditor Accountability on the Audit Quality of KAP; 2) the influence of Auditor Competence on KAP Audit Quality; 3) the influence of Auditor Independence on KAP Audit Quality.

The population consists of 90 auditors, both senior and junior auditors who work at Public Accounting Firms (KAP) spread across Central Java and the sampling technique uses the random sampling method. The data collection technique was carried out by using a questionnaire, by giving a questionnaire to 90 respondents using 2 methods, namely online and offline. The validity and reliability of the questionnaire were tested before the research data was collected. The test results showed that all instruments were valid and reliable. Before the data analysis test was carried out, first the classical assumption test was carried out including the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used to test the hypothesis is the F test (Goodness of fit), multiple regression analysis test and t test.

The results of this study indicate that: Auditor accountability has a significant positive effect on audit quality, Auditor competence has a positive effect on Audit Quality, and Auditor Independence does not affect audit quality.