Savira, Jihan (2020) PENGARUH KOMPETENSI DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT (Studi Pada Kantor Inspektorat se-Luwu Raya). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi dan skeptisme profesional terhadap kualitas audit. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Inspektorat se-Luwu Raya (Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, Kabupaten Luwu Timur). Teknik pengambilan sampel menggunakan teknik sensus. Sampel dalam penelitian ini auditor yang bekerja pada Kantor Inspektorat se-Luwu Raya. Metode pengumpulan data menggunakan kuesioner. Kueisoner penelitian menggunakan skala likert. Analisis data menggunakan analisis regresi linear berganda menggunakan Statistical Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa kompetensi dan skeptisme berpengaruh positif signifikan terhadap kualitas auditor. Kata Kunci: kompetensi, skeptisme professional, kualitas audit. ABSTRACT This study aims to determine and analyze the effect of competency and skepticism affect audit quality. The population and sample of this research are auditors who work in Inspectorate Offices throught Luwu Raya (Palopo city, Luwu Regency, North Luwu Regency, East Luwu Regency. The sampling technique used a census technique.The sample in this study were auditors who worked in Inspectorate Offices throught Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis used multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results showed that competency and skepticism experience had a significant positive effect on audit quality. Keywords: competency, skepticism, audit quality.
Item Type: | Thesis (Skripsi) | |||||||||
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Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
Depositing User: | jihan astrid savira 201630110 | |||||||||
Date Deposited: | 04 Dec 2020 06:20 | |||||||||
Last Modified: | 04 Dec 2020 06:20 | |||||||||
URI: | http://repository.umpalopo.ac.id/id/eprint/582 |
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