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All Journal Biosfer: Jurnal Tadris Biologi Pendidikan Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Teknik Informatika (JUTIF) El-kahfi : Journal of Islamic economics Jurnal Inovasi Penelitian dan Pengabdian Masyarakat AKM: Aksi Kepada Masyarakat Salam (Islamic Economics Journal) Prosiding University Research Colloquium PIJAR: Jurnal Pendidikan dan Pengajaran Ibnu Sina: Jurnal Kedokteran dan Kesehatan - Fakultas Kedokteran Universitas Islam Sumatera Utara Semar : Jurnal Sosial dan Pengabdian Masyarakat IIJSE Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan Islam (JAKIs) PENG: Jurnal Ekonomi dan Manajemen Jurnal Ilmu Multidisiplin Jurnal Pendidikan Progresif
Mutiara Sari
Universitas Bandar Lampung
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Pendidikan Ekonomi

 1 
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PADANG Sari, Mutiara; Arza, Fefri Indra; Dahen, Lovelly Dwinda
Pendidikan Ekonomi Vol 1, No 1 (2014): Jurnal Wisuda Ke 48 Mahasiswa Prodi Pendidikan Ekonomi
Publisher : Pendidikan Ekonomi

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Abstract

ABSTRACTResearch purposes is to get picture of influence competence, pendency and integrity auditor the quality of the audit office on public accountant padang.The type of research used in this research is quantitative approach with korelasional Research aims to uncover the relationship competencies Auditor, Auditor Independence and the integrity of the Auditors of the quality Audit. The research was carried out on a public accountant Padang city that was implemented in October 2013 until January 2014. The population of the research was the Auditor of public accountant in Padang city consists of 7 (seven) public accountant (KAP) and the number of Auditors as many as 80 people as research samples. Research instrument using a questionnaire that diadobsi from previous research with Likert scale models, analyzed with simple correlation and multiple regression.The research met: (1) the value t tabel 1,669 and value tcount from to three variable free large of the value ttable i.e. tcount competence auditor 6,675Inpendency auditor 2,025 and tcount integrity auditor 6,965 of data are known tcount bigger than ttable; (2) results analisi test simultaneous f (f) obtained table of 2,476 and value f hitung of 30,348, (3) the magnitude of determination (R2) or percentage donations competence, pendency, and itegritas auditor betawi together the quality of the audit of 58,3 %, and (4) results the regression equation is double is & amp; Ŷ=1,390 + 0,367 X1 + 0,102 X2 + 0,356 X3.Based on the results of data analysis can researchers conclude that: (1) Competence significantly influence the quality of the audit on public accountant Padang city, (2) the independence of the influential significantly to quality audits on public accountant Padang city, (3) the integrity of the influential significantly to quality audits on public accountant Padang city, and (4) the competence, Independence and integrity of the Auditors are jointly contributing significantly to the quality of the audit on public accountant Padang city. 
Co-Authors Abbas, Nurhamdani Afrida, Yenni Andrian Saputra Asniar, Immawati Baihaqi, Alif Rizki Darmawa, Indra Efriyandi Eka Nur Fitriana, Desi Fakhrurozi, Moh Febiana, Putri Fefri Indra Arza Hadika, Dimas Hafidullah, Hafidullah Huwaina, Mashdaria Ikhwanuddin, Muhammad Ira Cinta Lestari Iskandar, Syahadat Sadwina Jajang Miharja Jannah, Sifa Ridhatul Jeckson, Jeckson Lisa Tania Lovelly Dwinda Dahen Mardhiah Mardhiah Meisyah, Nur Putri Mukramin, Sam'un Mutmainah, Hikmah Anisatul Nadila, Rifka Nouval Trezandy Lapatta Nurul Inayah Nurwijayanti Olivia, Oni Pandayahesti Saputri, Noorikha Pazli, Pazli Putra, Joe Bethrand Andi Putri Kurniasih Rani, Mista Riki Gana Suyatna Rizka Ardiansyah Rizqy S, Fajar Rohmatullah, Rohmatullah Saputeri, Noorikha Pandayahesti Saputri, Noorikha Pandayahesti Saputeri Sofyan Harahap Suryadin, Achmad Rizky Syahrullah Syahrullah TAMSIL, Tamam Anugrah Tyas Nurulia , Eki Vabila, Intan Nia Siti Warsiyah Warsiyah, Warsiyah Wibowo, Deni Sapto Wiwiek Natalya Wulandari, Nina Ramadhani Zuhrinal M. Nawawi