Pengaruh Rotasi Auditor, Audit Fee, Audit Tenure, dan Professional Skepticism Terhadap Kualitas Audit.

Asmoro, Prabowo Hadi and Assoc. Prof. Dr. Erwin Saraswati,, Ak., CA., CSRA., and Dr. Zaki Baridwan,, Ak., CA., CPA., CLI., (2023) Pengaruh Rotasi Auditor, Audit Fee, Audit Tenure, dan Professional Skepticism Terhadap Kualitas Audit. Magister thesis, Universitas Brawijaya.

Abstract

Asmoro, Prabowo Hadi. Program Magister Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, 2022. Pengaruh Rotasi Auditor, Audit Fee, Audit Tenure, dan Professional Skepticism Terhadap Kualitas Audit. Ketua Pembimbing: Assoc. Prof. Dr. Erwin Saraswati, Ak., CA., CSRA, Anggota Komisi Pembimibing: Dr. Zaki Baridwan, Ak., CA., CPA., CLI. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh rotasi auditor, audit fee, audit tenure, dan professional skepticism terhadap kualitas audit. Data penelitian diperoleh melalui kuesioner dengan pengembalian sebanyak 370 subjek yang merupakan auditor aktif yang bekerja di kantor audit publik Big-Ten wilayah Jakarta. Metode analisis data menggunakan SPSS ver 22. Hasil dari penelitian ini adalah semakin banyak rotasi auditor yang dilakukan maka akan semakin menurun kualitas audit yang dihasilkan, karena semakin sering auditor melakukan rotasi dapat menyebabkan penurunan efisiensi dan efektifitas kinerja. Hasil penelitian juga menunjukkan bahwa semakin baik professional skepticism yang dimiliki oleh auditor maka akan semakin baik kualitas audit yang dihasilkan, karena Sikap skeptis atau kewaspadaan yang dimiliki auditor dapat membantu disaat klien memberikan bukti audit. Hasil penelitian membuktikan bahwa besarnya audit fee tidak dapat meningkatkan kualitas audit, karena pada dasarnya audit fee tidak dapat mempengaruhi sikap independensi seorang auditor. Hasil penelitian ini juga membuktikan bahwa audit tenure yang lama tidak menjadi jaminan bahwa kualitas audit yang dihasilkan akan meningkat, karena adanya kemungkinan jika auditor yang bertanggung-jawab tidak mudah beradaptasi dengan lingkungan klien, kompetensi dari auditor tidak berkembang walaupun sudah cukup lama dilingkungan tersebut dan pengalaman auditor yang kurang karena merupakan auditor baru.

English Abstract

Asmoro, Prabowo Hadi. Master Program in Accounting, Faculty of Economics and Business, Universitas Brawijaya. 2022. The Effects of Auditor Rotation, Audit Fee, Audit Tenure, and Professional Skepticism on Audit Quality. Head of Advisory Commission: Erwin Saraswati, Member of Advisory Commission: Zaki Baridwan. This study aims to analyze and test the effect of auditor rotation, audit fees, audit tenure, and professional skepticism on audit quality. The research data was obtained through a questionnaire with a return of 370 subjects who are active auditors who work in the Big-Ten public audit office in the Jakarta area. The data analysis method uses SPSS ver 22. The results of this study are that the more auditor rotations are carried out, the lower the quality of the audit produced, because the more often auditors rotate, it can cause a decrease in performance efficiency and effectiveness. The results of the study also show that the better the professional skepticism possessed by the auditor, the better the quality of the audit produced, because the skeptical attitude or vigilance of the auditor can help when the client provides audit evidence. The results of the study prove that the size of the audit fee cannot improve audit quality, because basically the audit fee cannot influence the attitude of an auditor's independence. The results of this study also prove that a long tenure audit is not a guarantee that the resulting audit quality will increase, because there is a possibility that if the responsible auditor does not easily adapt to the client's environment, the competence of the auditor does not develop even though he has been in that environment for a long time and has experience. less auditors because they are new auditors.

Item Type:	Thesis (Magister)
Identification Number:	:0523020059
Uncontrolled Keywords:	Audit Fee, Audit Tenure, Professional Skepticism, Rotasi Auditor, Kualitas Audit,audit fee, audit tenure, professional skepticism, auditor rotation, audit quality
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User:	Nur Cholis
Date Deposited:	22 Sep 2023 07:19
Last Modified:	22 Sep 2023 07:19
URI:	http://repository.ub.ac.id/id/eprint/203224

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