Pengaruh Due Professional Care Dan Independensi Auditor Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik di Jawa Timur)

Lisdiana, Rizky Putri (2026) Pengaruh Due Professional Care Dan Independensi Auditor Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik di Jawa Timur). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research is motivated by the importance of audit quality and the inconsistency in research results regarding the influence of professional care and auditor independence. These discrepancies in the findings create a knowledge gap, which is further exacerbated by the tendency of previous studies to use many variables and employ limited regional coverage. Therefore, this study investigates both variables using a more concise model at accounting firms in East Java. The aim of this study is to analyze the influence of professional care and auditor independence on audit quality. The method used is a quantitative approach with purposive sampling, involving 150 auditors from 81 accounting firms in East Java registered with IAPI in 2025. Data analysis was performed using SEM-PLS in combination with SmartPLS. The results demonstrate that professional care and auditor independence have a positive and significant effect on audit quality. This study offers practical implications for auditors to improve their professionalism and safeguard their independence. However, this study is limited in regional coverage and the number of variables; therefore, further research is recommended to expand the subject of the study and add other variables.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAkbar, Fajar SyaifulNPT. 380101002911fajarsa.ak@upnjatim.ac.id
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Rizky Putri Lisdiana
Date Deposited: 20 Apr 2026 06:35
Last Modified: 20 Apr 2026 07:04
URI: https://repository.upnjatim.ac.id/id/eprint/51144

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