Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana

PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTATIMUR

Budi Tri Rahardjo, Ak., M.Ak., CA (Fakultas Ekonomi Universitas Krisnadwipayana)



Article Info

Publish Date
10 Apr 2017

Abstract

The purpose of this research is to know how to influence the professionalism and independence of the Audit Quality in Public Accounting Firm in East Jakarta wilayah. Data used in this study are primary data. Data analysis technique used is the Multiple Regression Analysis, Analysis of Coefficient of Determination, Correlation Coefficient Analysis and Hypothesis Testing. From these results it can be concluded that after going through the calculation of SPSS, the results obtained correlation calculation in which the magnitude of the correlation coefficient professionalism and independence of the auditor amounted to 0.503, which means the level of satisfaction and confidence have a strong relationship to the purchase decision, with a significance probability of 0.000. It can be concluded that the professionalism and independence has a positive effect on audit quality.

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...