Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/35525
Title: Analisis Faktor – Faktor Yang Mempengaruhi Independensi Auditor Dan Kualitas Audit
Authors: Muhammad Zaki Yusuf
Advisors: Amilin
Keywords: audit rotation, audit firm size;path analysis;audit quality;auditor independence;audit lowballing
Issue Date: 7-May-2017
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study aims to examine the factors that affect auditor independence and audit quality. This study uses primary data through questionnaires. Questionnaires are distributed to independent auditors (patners and managers) in Indonesia working in Public Accounting Firm (KAP) with legal auditing of sharia-based industries in Indonesia as listed in Directory KAP issued by Indonesian Institute of Certified Public Accountants (IAPI) in 2017. Sampling is done With purposive sampling method with judgment. The questionnaire distributed amounted to 285 questionnaires. The number of questionnaires returned was 265 (94.74%) questionnaires and only 255 (89.48%) of the questionnaire could be processed. The analytical method used to test the hypothesis is path analysis using Lisrel 8.7 and SPSS 22. The results showed that audit rotation and KAP size significantly influenced the existence of lowballing audit practice. Audit Rotation significantly affects auditor independence and KAP size has no significant effect on auditor independence. Audit rotation has significant effect on audit quality and KAP size has no significant effect on audit quality. Lowballing Audit significantly affects auditor independence and auditor independence has no significant effect on audit quality. Audit rotation and KAP measures together significantly influence the practice of lowballing audit and impact on auditor independence. Audit rotation and KAP measures together have a significant effect on auditor independence and have an impact on audit quality.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/35525
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