Pengaruh Independensi dan Objektivitas Auditor Terhadap Kualitas Hasil Audit di Lingkungan Kabupaten Kerinci

Authors

  • Nurapni Jami Putri Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci , Indonesia

DOI:

https://doi.org/10.31004/jptam.v7i2.7801

Keywords:

Independensi, Objektivitas, Kualitas Audit

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara independensi dan  objektivitas terhadap kualitas hasil audit di lingkungan Inspektorat Kabupaten Kerinci baik secara parsial maupun simultan. Jenis penelitian yang digunakan adalah penelitian dengan pendekatan kuantitatif. Pemilihan sampel menggunakan teknik purposive sampling sehingga penelitian ini memiliki jumlah sampel sebanyak 19 pegawai Inspektorat Kabupaten Kerinci yang sudah mengikuti pendidikan dan pelatihan sebagai auditor.  Metode analisis data yang digunakan pada penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan independensi dan objektivitas auditor berpengaruh signifikan terhadap kualitas hasil audit sedangkan secara parsial menunjukkan bahwa hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas hasil audit.

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Published

10-07-2023

How to Cite

Putri, N. J. . (2023). Pengaruh Independensi dan Objektivitas Auditor Terhadap Kualitas Hasil Audit di Lingkungan Kabupaten Kerinci. Jurnal Pendidikan Tambusai, 7(2), 9235–9242. https://doi.org/10.31004/jptam.v7i2.7801

Issue

Vol. 7 No. 2 (2023): Agustus 2023

Section

Articles of Research

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