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Kompleksitas Audit Dari Perspektif Kompetensi, Kompleksitas Dan Indepensi Auditor

Author

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  • Perdana, Aditya Halim
  • Ashoer, Muhammad

Abstract

Akuntan publik merupakan auditor independen yang menyediakan jasa kepada masyarakat umum terutama dalam bidang audit atas laporan keuangan yang dibuat oleh kliennya. Tugas akuntan publik adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha berdasarkan standar yang telah ditentukan. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan, sehingga masyarakat memperoleh informasi laporan keuangan yang andal sebagai dasar pengambilan keputusan. Tujuan Penelitian adalah untuk menjawab fenomena terhadap variabel (Y) yaitu Pengaruh Kompetensi Auditor (X1), Kompleksitas Audit (X2), Independensi Auditor (X3) terhadap Kualitas Audit (Y). Metode Penelitian menggunakan Analisis Regresi Berganda dengan menggunakan sampel sebanyak 44 responden. Metode pengumpulan data dengan kuesioner. Hasil Penelitian menyatakan bahwa Kompetensi, kompleksitas audit dan independensi auditor berpengaruh positif dan signifikan

Suggested Citation

  • Perdana, Aditya Halim & Ashoer, Muhammad, 2018. "Kompleksitas Audit Dari Perspektif Kompetensi, Kompleksitas Dan Indepensi Auditor," INA-Rxiv zsjhk, Center for Open Science.
    • Handle: RePEc:osf:inarxi:zsjhk
    DOI: 10.31219/osf.io/zsjhk
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