PENGARUH PERSEPSI AUDITOR TENTANG INDEPENDENSI, KOMPETENSI PROFESI, DAN INTEGRITAS AUDITOR TERHADAP PERSEPSI AUDITOR TENTANG KUALITAS HASIL AUDIT (STUDI KASUS PADA BPK PERWAKILAN JAWA TENGAH)

Kartika, Echa, E2B013015 (2017) PENGARUH PERSEPSI AUDITOR TENTANG INDEPENDENSI, KOMPETENSI PROFESI, DAN INTEGRITAS AUDITOR TERHADAP PERSEPSI AUDITOR TENTANG KUALITAS HASIL AUDIT (STUDI KASUS PADA BPK PERWAKILAN JAWA TENGAH). Sarjana / Sarjana Terapan (S1/D4) thesis, ["eprint_fieldopt_institution_Universitas Muhammadiyah Semarang" not defined].

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Abstract

The purpose of this research is to know the influence of auditor's perception about the independence, competence, and integrity of the auditor to the auditor's perception about the quality of audit result in the case of Financial Audit Agency (BPK) of Central Java Representative. Independent variables used in this study are perceptions of independence, perception of competence, and perceptions of integrity while the dependent variable is the perception of the quality of audit results. The population used in this study were all independent auditors at BPK Representative of Central Java, which amounted to 139 auditors. Sampling method used is purposive sampling technique. The sample that meets the criteria is 100 auditors. The data used in this study is the primary data. The tool used in this research is the research questionnaire. The results of this study indicate that the perception of independence partially has no significant effect on the perception of the quality of audit results, while the perception of competence and perception of integrity partially significant effect on the perception of the quality of audit results. Simultaneously perception of independence, perception of competence, and perception of integrity have a significant effect on perception of quality audit result with significant level 0,000 <0,05. R Square value showed result of 73,4% perception of quality audit result influenced by perception of independence, perception of competence, and perception of integrity while the rest of 26,6% influenced by other variable outside this research. Keywords: Independent Perception, Competency Perception, Perception of Integrity, Perception of Quality of Audit Result

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