Puspitasari, Aprilia and Dr. Zaki Baridwan,, SE.,M.Si. Ak and Dr. Aulia Fuad Rahman,, SE, M.Si., DBA., SAS., Ak., CA (2019) Pengaruh Kompetensi, Independensi, Dan Skeptisme Profesional Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, proksi dari independensi, yakni audit tenure, tekanan klien, peer review, dan jasa non audit, serta skeptisme professional dengan melibatkan etika auditor sebagai pemoderasi hubungan pengaruhnya terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh level auditor yang bekerja di KAP Big Ten. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria judgement criteria. Dalam penelitian ini menggunakan metode kuantitatif dengan data primer melalui penyebaran kuesioner yang disebar melalui link google form dan website www.linkedin.com dan untuk pengolahan datanya menggunakan bantuan aplikasi SmartPLS. Hasil penelitian ini menunjukkan bahwa kompetensi yang dimiliki oleh auditor, peer review, dan skeptisme professional berpengaruh positif terhadap kualitas audit. Sedangkan audit tenure, tekanan klien, dan jasa non audit tidak dapat mempengaruhi kualitas audit. Etika auditor sebagai pemoderasi dalam penelitian ini dapat memperkuat hubungan kompetensi, peer review, dan skeptisme professional terhadap kualitas audit yang dimiliki oleh auditor di KAP Big Ten
English Abstract
This study aims to analyze the influence of competence, the proxy of independence, namely audit tenure, client pressure, peer review, and non-audit services, as well as professional skepticism by involving auditor ethics as a moderating relationship of influence to audit quality. The population in this study is all levels of auditors who work in the Big Ten KAP. Sampling uses purposive sampling method with criteria judgement. In this study using quantitative methods with primary data through the distribution of questionnaires distributed through the google form link and the www.linkedin.com website and for processing the data using the help of the SmartPLS application. The results of this study indicate that the competencies possessed by auditors, peer reviews, and professional skepticism have a positive effect on audit quality. While audit tenure, client pressure, and non-audit services cannot affect audit quality. Auditor ethics as moderating in this study can strengthen the relationship of competence, peer review, and professional skepticism towards audit quality that is owned by auditors in Big Ten KAP
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 041902947 |
| Uncontrolled Keywords: | Kompetensi Audit, Peer Review, Skeptisme Profesional, Etika Auditor, Moderasi, Kualitas Audit, Competence, Peer Review, Professional Skeptism, Auditor Ethics, Moderation, Audit Quality |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Oct 2022 07:42 |
| Last Modified: | 04 Oct 2022 07:42 |
| URI: | http://repository.ub.ac.id/id/eprint/195327 |
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