Pengaruh Profesionalisme Auditor, Etika Profesi, Dan Komite Audit Terhadap Fee Audit Di Kantor Akuntan Publik (KAP) Kota Surabaya

Much, Aris Rahman (2018) Pengaruh Profesionalisme Auditor, Etika Profesi, Dan Komite Audit Terhadap Fee Audit Di Kantor Akuntan Publik (KAP) Kota Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari profesionalisme auditor, etika profesi, dan komite audit terhadap fee audit. Metode penelitian ini dengan cara kuantitatif dengan sumber data primer yang secara langsung dengan menyebar kuisioner. Pengambilan data dilakukan dengan cara penyebaran kuesioner kepada 40 responden dengan analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, sedangkan pengujian hasil dilakukan dengan cara Uji T, Uji F, Uji Koefisien Determinan, dan Uji Regresi Linear Berganda. Hasil analisis menunjukkan bahwa variabel profesionalisme auditor dan etika profesi berpengaruh signifikan terhadap fee audit dan komite audit tidak berpengaruh signifikan terhadap fee audit. Variabel profesionalisme auditor, etika profesi, dan komite audit secara bersama-sama berpengaruh positif terhadap fee audit.

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