Amlayasa,, Anak Agung Bagus and Prof. Dr. Made Sudarma, SE.MM,.Ak. and Prof. Imam Subekti, Ph.D.,Ak., and Aulia Fuad Rahman, SE., M.Si, DBA., SAS., Ak., CA., (2023) Pengaruh Karakteristik Auditor Terhadap Kualitas Audit Dengan Mediasi Motivasi Intrinsik Di Indonesia. Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengetahuan, pengalaman, independensi dan motivasi intrinsik terhadap kualitas audit, serta pengaruh pengetahuan, pengalaman, independensi dan motivasi intrinsik terhadap kualitas audit yang dimediasi oleh motivasi intrinsik. Sampel penelitian ini adalah auditor yang bekerja di berbagai Kantor Akuntan Publik di Indonesia dengan jumlah sampel sebesar 110 auditor. Untuk mengumpulkan data, peneliti menggunakan pendekatan survey dengan cara mengirimkan tautan google form dengan metode snowballing sampling melalui whatsapp group. Hasil penelitian ini menunjukkan bahwa semakin meningkatnya pengetahuan, independensi dan motivasi intrinsik, kualitas audit akan semakin baik. Pengetahuan dan independensi akan meningkatkan motivasi intrinsik auditor. Motivasi intrinsik memediasi pengaruh pengetahuan dan independensi auditor terhadap kualitas audit. Namun demikian, pengalaman auditor tidak memberikan pengaruh terhadap kualitas audit dan motivasi intrinsik serta motivasi intrinsik tidak dapat memediasi pengaruh pengalaman auditor terhadap kualitas audit.
English Abstract
Audit quality cannot be separated from the credibility of the auditor in building the trust of users of financial statements. This study aims to empirically examine the role of intrinsic motivation in mediating the effect of auditor characteristics on audit quality. The use of intrinsic motivation as a mediating variable is intended to clarify the effect of various characteristics of certain individual auditors on audit quality. This research was conducted on 110 auditors from various Public Accounting Firms in Indonesia using a snowballing survey approach and data analysis techniques to test hypotheses with the help of SmartPLS 3.2.9 software. The results of this study indicate that the more extensive the auditor's knowledge, independence and intrinsic motivation increases, the better the quality of the audit. Knowledge and independence will encourage auditors to be intrinsically motivated. Intrinsic motivation mediates the influence of auditor's knowledge and independence on audit quality. However, the auditor's experience does not influence audit quality, the auditor's experience does not influence the auditor's intrinsic motivation and intrinsic motivation cannot mediate the effect of the auditor's experience on audit quality.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | 0623020004 |
| Uncontrolled Keywords: | Pengetahuan, Pengalaman, Independensi, Motivasi Intrinsik, Kualitas Audit. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 13 Nov 2023 03:09 |
| Last Modified: | 13 Nov 2023 03:09 |
| URI: | http://repository.ub.ac.id/id/eprint/204505 |
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Text (DALAM MASA EMBARGO)
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