CD Skripsi

Pengaruh Gender, Spesialisasi Auditor Dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pulau Sumatra & Jawa Yang Terdaftar Di Institut Akuntan Publik Indonesia Tahun 2021)

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ABSTRACT
This study aims to analyze gender, auditor Specialization and the size of a public accounting firm on audit quality. This research was conducted in a public accounting firm registered at the Indonesian Institute of Certified Public Accountants in 2021. The sampling in this study used the convenience sampling method with the data collection method through a questionnaire. There were 95 questionnaires distributed and 60 questionnaires were received back. Data were analyzed by linear regression method and SPSS version 25 program. The variables studied were audit quality as the dependent variable and gender, auditor specialization and public accounting firm size as independent variables.
The results showed that gender had an effect on audit quality with a significance value of 0.000, auditor specialization had an effect on audit quality with a significance value of 0.002 and the size of a public accounting firm had an effect on audit quality with a significance value of 0.004. The results of this study also show that the R square coefficient is 0.481 which explains that the independent variables consisting of gender, auditor specialization and the size of the public accounting firm can explain 48.1% of the dependent variable, namely audit quality. While the remaining 51.9% is explained by other variables not examined in this study. In other words, there are other factors that can affect audit quality apart from the variables studied.
Keywords: Gender, Auditor Specialization, Size Of Public Accounting Firm, Audit Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112349

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112349

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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