BINA NUSANTARA UNIVERSITY

Faculty of Economic and Communication

Accounting and Finance major

Thesis Bachelor of Accounting

Odd Semester 2014/2015

ANALYSIS OF THE INFLUENCE OF INDEPENDENCY,

ACCOUNTABILITY, EXPERIENCE, AND DUE PROFESSIONAL CARE
TOWARD THE QUALITY OF AUDIT (RESEARCH ON AUDITOR IN
PUBLIC ACCOUNTING FIRMS NON BIG FOUR IN JAKARTA)

Risca Amalia Shadrina

1401129955

Abstract

The purpose of this research is to investigate, analyze and to obtain empirical

evidence about the influence of the independence, accountability, experience, and
due professional care auditor’s audit quality who work in public accounting firm non
big four in city of Jakarta. The method of collecting of the data used in this study is
distributing questionnaries directly to public accounting firms in Jakarta. The
method of analysis used in this research is a multiple regression by using software
named SPSS. The results in this study stated that the independence, accountability,
experience, and due professional care effect together, yet not partially has effect on
audit quality.

Keywords : Independency, Accountability, Experience, Due Professional Care, Audit

Quality, Auditor, Public Accounting Firm

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 UNIVERSITAS BINA NUSANTARA

Fakultas Ekonomi dan Komunikasi

Jurusan Akuntansi dan Keuangan

Skripsi Sarjana Strata 1 Akuntansi

Semester Ganjil 2014/2015

ANALISIS PENGARUH INDEPENDENSI, AKUNTABILITAS,

PENGALAMAN, DAN DUE PROFESSIONAL CARE TERHADAP
KUALITAS AUDIT (STUDI PADA AUDITOR DI KANTOR AKUNTAN
PUBLIK NON BIG FOUR DI JAKARTA)

Risca Amalia Shadrina

1401129955

Abstrak

Tujuan penelitian ini ialah untuk mengetahui, menganalisis, dan mendapatkan bukti
empiris mengenai pengaruh independensi, akuntabilitas, pengalaman, dan due
professional care terhadap kualitas audit yang dilakukan oleh auditor yang bekerja di
Kantor Akuntan Publik Non Big Four di Jakarta. Metode pengumpulan data
digunakan dengan cara menyebarkan kuesioner secara langsung ke KAP di Jakarta
untuk diisi oleh auditor yang bekerja di KAP tersebut. Metode analisis yang
digunakan untuk pengujian hipotesis dalam penelitian ini adalah regresi berganda
dengan menggunakan software SPSS. Hasil dari penelitian ini menyatakan bahwa
independensi, akuntabilitas, pengalaman, dan due professional care secara bersama-
sama berpengaruh terhadap kualitas audit dan secara parsial tidak berpengaruh
terhadap kualitas audit.

Kata Kunci : Independensi, Akuntabilitas, Pengalaman, Due Professional Care,

Kualitas Audit, Auditor, Kantor Akuntan Publik