Jayatri, Desak Ketut Cahya (2019) Determinan Kualitas Audit: Faktor-Faktor Individual Auditor Dan Budaya Etis Organisasi. Sarjana thesis, Universitas Brawijaya.
Abstract
Salah satu fenomena dalam praktik audit yang terjadi saat ini terkait dengan isu kualitas audit yaitu permasalahan hasil audit yang dilakukan oleh KAP Deloitte terhadap SNP Finance. Permasalahan kualitas audit sering dikaitkan dengan teori perilaku organisasi dan agency theory. Dari adanya fenomena tersebut peneliti melakukan penelitian mengenai pengaruh faktor-faktor internal auditor yang terdiri dari komitmen organisasi auditor, independensi auditor, etika auditor, kompetensi auditor dan skeptisisme professional audior serta budaya etis organisasi terhadap kualitas audit. Responden di dalam penelitian ini adalah 90 auditor yang bekerja di KAP di Jawa dan Bali. Metode analisis yang digunakan di dalam penelitian ini adalah analisis jalur (PLS-SEM). Dari hasil penelitian yang telah dilakukan, secara empiris didapatkan hasil bahwa terdapat pengaruh langsung antara komitmen organisasi auditor, etika auditor, kompetensi auditor dan skeptisisme professional auditor terhadap kualitas audit. Selanjutnya, skeptisisme professional auditor terbukti dapat memediasi pengaruh tidak langsung antara komitmen organisasi auditor, etika auditor dan kompetensi auditor terhadap kualitas audit. Namun di sisi lain, penelitian ini tidak berhasil membuktikan adanya pengaruh langsung dan tidak langsung secara signifikan antara independensi auditor dan budaya etis organisasi terhadap kualitas audit. Hasil penelitian ini diharapkan dapat dijadikan sebagai bahan pertimbangan bagi KAP dalam menjaga dan meningkatkan kualitas auditnya, yaitu dengan meningkatkan komitmen organisasi, etika, kompetensi, serta terus mengasah skeptisisme professional dari masing-masing auditornya.
English Abstract
One of the current phenomena in audit practice regarding audit quality is the results of the audit conducted by Deloitte for SNP Finance. Audit quality issues are frequently related to organizational behavior and agency theory. Therefore, this study aims to identify the influence of auditor’s individual factors, which consist of auditor’s organization, auditor’s independency, auditor’s ethics, auditor’s competence, and auditor’s professional skepticism, and organization’s ethical culture. The respondents of this study are ninety auditors working in public accounting firms in Java and Bali. The data of this study was analyzed using path analysis (PLS-SEM). The results of the analysis empirically prove that auditor’s organizational commitment, auditor’s ethics, auditor’s competence, and auditor’s professional skepticism directly influence audit quality and that auditor’s professional skepticism mediates the indirect influence of auditor’s organizational commitment, auditor’s ethics, and auditor’s competence on audit quality. However, this study does not find neither direct nor indirect influence of auditor’s independency and organization’s ethical culture on audit quality. The results of this study are expected to be used as a reference for public accounting firms in improving their organizational commitment, ethics, and competence as well as enhancing the professional skepticism of their auditors.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/213/051903587 |
| Uncontrolled Keywords: | Komitmen Organisasi Auditor, Independensi Auditor, Etika Auditor, Kompetensi Auditor, Budaya Etis Organisasi, Skeptisisme Profesional Auditor, Kualitas Audit./ auditor’s organizational commitment, auditor’s independency, auditor’s ethics, auditor’s competence, organization’s ethical culture, auditor’s professional skepticism, audit quality |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 24 Oct 2019 08:27 |
| Last Modified: | 24 Oct 2019 08:27 |
| URI: | http://repository.ub.ac.id/id/eprint/170094 |
Actions (login required)
 |
View Item |