PENGARUH DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT : Studi Empiris pada Auditor di Kota Bandung

• Main Author: Tifyani, Silfi (Author)
• Format: Book
• Published: 2014-10-15.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/15505/7/S_PEA_1003229_Title.pdf; http://repository.upi.edu/15505/1/S_PEA_1003229_Abstract.pdf; http://repository.upi.edu/15505/6/S_PEA_1003229_Table_of_Content.pdf; http://repository.upi.edu/15505/7/S_PEA_1003229_Chapter1.pdf; http://repository.upi.edu/15505/7/S_PEA_1003229_Chapter2.pdf; http://repository.upi.edu/15505/3/S_PEA_1003229_Chapter3.pdf; http://repository.upi.edu/15505/4/S_PEA_1003229_Chapter4.pdf; http://repository.upi.edu/15505/3/S_PEA_1003229_Chapter5.pdf; http://repository.upi.edu/15505/2/S_PEA_1003229_Bibliography.pdf; http://repository.upi.edu/15505/5/S_PEA_1003229_Appendix.pdf
• Keywords: HF5601 Accounting

Tujuan penelitian ini adalah untuk mengetahui gambaran umum mengenai due professional care dan kualitas audit pada auditor di Kota Bandung. Selain itu, untuk mengetahui pengaruh due professional care terhadap kualitas audit pada auditor di Kota Bandung. Hipotesis dalam penelitian ini adalah due professional care terhadap kualitas audit. Penelitian ini termasuk ke dalam penelitian asosiatif. Populasi pada penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Bandung, teknik sampling yang digunakan adalah convenient/judgement sampling. Data yang digunakan adalah data primer yang didapatkan dari pengumpulan kuesioner. Dalam menganalisis data, peneliti menggunakan analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa; pertama untuk due professional care pada auditor di Kota Bandung termasuk dalam kategori baik. Namun di antara indikator yang ada, terdapat indikator terendah yaitu penentuan sendiri. Kedua, untuk kualitas audit pada auditor di Kota Bandung termasuk dalam kategori baik. Namun di antara indikator yang ada, terdapat indikator terendah yaitu deteksi salah saji. Ketiga, due professional care berpengaruh positif terhadap kualitas audit. Hal tersebut membuktikan bahwa ketika auditor menerapkan dan melaksanakan sikap due professional care dalam proses pengauditan, maka kualitas audit dapat ditingkatkan. Kata kunci : due professional care, kualitas audit The purpose of this study was to determine the general overview of professional care and audit quality at the auditor in Bandung. In addition, to determine the effect of due care professionals on audit quality at the auditor in Bandung. The hypothesis of this research is due professional care to audit quality. This research is associative research. The population in this study is an auditor who works in the Office of Public Accountant of Bandung, the sampling technique used is convenient/judgment sampling. The data used for this study was obtained from questionnaire. For analyzing the data, researchers used simple regression analysis. The results of this study indicate that; first, due care professionals at the auditor in Bandung is good. But among the existing indicators, there are indicators of low self-determination. Second, audit quality at the auditor in Bandung is good. But among the existing indicators, there are indicators that have the lowest detection misstatement. Third, due professional care there is a positive effect on audit quality. It is proved by auditor that applying and implementing professional attitude to due care in the auditing process, the audit quality can be improved Key Words : due professional care, audit quality