CD Skripsi

Pengaruh Independensi, Akuntabilitas, Skeptisisme Profesional, Dan Sistem Pengendalian Mutu Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Sumatra)

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ABSTRACT
This research aims to analyze the influence of independence, accountability, professional skepticism, and quality control systems on audit quality. Audit quality is an important factor in ensuring the reliability of audited financial reports. In this research, the author tested the influence of four independent variables, namely independence, accountability, professional skepticism, and quality control systems on the quality of audits carried out by auditors.
The method used in this research is a quantitative approach by collecting data through questionnaires distributed to auditors in several public accounting firms. The collected data was then analyzed using multiple linear regression techniques to determine the influence of each variable on audit quality.
The research results show that independence, accountability and quality control systems have a significant effect on audit quality, while professional skepticism does not have a significant effect on audit quality. These findings indicate that although professional skepticism is considered important in audit practice, in this study this variable was not proven to directly influence audit quality.
This research makes an important contribution to the development of accounting science, especially in understanding the factors that influence audit quality. Apart from that, these findings can also be used as a reference for audit practitioners in improving the quality of their work by paying attention to variables that have a significant influence.
Keywords: Independence, Accountability, Professional Skepticism, Quality Control System, Audit Quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113071

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113071

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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