Luthfiana, Fidela (2018) The Influence of Ethics and Audit Risk on Audit Quality with Professional Skepticism as a Moderating Variable: A Case in Public Accounting Firm (KAP) located in Surabaya. Sarjana thesis, Universitas Brawijaya.
Abstract
Kualitas audit merupakan suatu masalah yang kompleks karena memiliki begitu banyak faktor yang mempengaruhi dan tergantung pada sudut pandang masing-masing pihak. Penelitian ini menggunakan pernyataan dari De Angelo bahwa kualitas audit yang baik dapat dicapai, di mana auditor dapat menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi klien. Mengenai pendapat ini, penelitian ini dimaksudkan untuk mengetahui pengaruh etika dan risiko audit terhadap kualitas audit dengan skeptisisme profesional sebagai variabel moderasi. Responden dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik yang berlokasi di Surabaya. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Metode survei dipilih sebagai metode pengumpulan data dengan mengirimkan kuesioner langsung kepada responden. Seratus enam kuesioner dibagikan ke beberapa kantor akuntan publik dan hanya 87 yang dapat diproses. Teknik analisis yang digunakan adalah Regresi Linear Berganda dan Pengujian Moderasi menggunakan residual. Hasilnya menunjukkan bahwa, pertama, etika mempengaruhi kualitas audit. Kedua, risiko audit mempengaruhi kualitas audit. Ketiga, skeptisisme profesional memperkuat efek etika pada kualitas audit. Keempat, skeptisisme profesional memperkuat efek risiko audit pada kualitas audit.
English Abstract
The audit quality is a complex issue as it deals with so many interfering factors and depends on the viewpoints of each party. This study uses the statement from De Angelo that good audit quality can be achieved, when the auditor is able to discover and report the existing infringements in the client’s accounting system. Following that, this study is intended to find out the influence of ethics and audit risk on audit quality with professional skepticism as a moderating variable. The respondents of this research are the auditors who work in public accounting firms located in Surabaya. This research uses primary data that were collected by questionnaires. The survey method was chosen as data collection method by delivering questionnaires directly to the respondents. A hundred and six questionnaires were distributed to several public accounting firms and only 87 of them that could be processed. The analytical technique used was Multiple Linear regression and Moderation Testing using residual. The result shows that, first, ethics affects audit quality. Second, audit risk affect audit quality. Third, professional skepticism strengthens effect of ethics on audit quality. Fourth, professional skepticism strengthens effect of audit risk on audit quality
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/370/051808295 |
| Uncontrolled Keywords: | kualitas audit, etika, risiko audit, dan skeptisisme profesional, audit quality, ethics, audit risk, and professional skepticism. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 Apr 2019 07:25 |
| Last Modified: | 20 Oct 2021 06:00 |
| URI: | http://repository.ub.ac.id/id/eprint/164038 |
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