Fawziah, Intan Nurbaiti and Prof. Dr. Sutrisno T, S.E., M.Si., Ak., CA. and Dr. Syaiful Iqbal, S.E., M.Si.,Ak., CA., CPMA. (2023) Pengaruh Independensi dan Skeptisisme Profesional terhadap Kualitas Audit dengan Locus of Control sebagai Variabel. Magister thesis, Universitas Brawijaya.
Abstract
Locul of Control (LoC) merupakan keyakinan individual terhadap kendali kejadian yang dapat disebabkan oleh faktor dari dalam dirinya (LoC internal) dan/atau dari luar dirinya (LoC eksternal). Kedua jenis Locus of Control menjadi variabel psikologis yang melekat dalam diri auditor dan oleh karena itu dapat memengaruhi pengambilan keputusan etis. Bagi auditor, menjaga independensi dan skeptisisme professional pada saat melakukan pemeriksaan laporan keuangan merupakan keputusan etis yang menentukan kualitas audit. Penelitian ini bertujuan membuktikan peran moderasi Locus of Control di dalam pengaruh sebab akibat antara independensi dan skeptisisme profesional terhadap kualitas audit. Sebuah kuesioner secara online disebarkan dengan target auditor di Kantor Akuntan Big Four. Sejumlah 67 responden memberikan jawaban valid untuk digunakan dalam pengujian hipotesis. Pengolahan data pada penelitian ini menggunakan aplikasi SPSS dengan melakukan dua jenis analisis yaitu regresi berganda dan moderate regression analysis (MRA). Hasil olah data analisis regresi berganda memperoleh hasil bahwa independensi dan skeptisisme berpengaruh terhadap kualitas audit. Uji moderate regression analysis (MRA) memperoleh hasil (1) LoC Internal memoderasi (menguatkan) pengaruh independensi dan skeptisisme profesional terhadap kualitas audit; dan (2) LoC Eksternal memoderasi (melemahkan) pengaruh independensi dan skeptisisme profesional terhadap kualitas audit. Hasil penelitian ini menyuratkan bahwa auditor menghadapi tekanan eksternal selama proses pemeriksaan yang berkonsekwensi negatif pada kualitas laporan keuangan auditan
English Abstract
Locus of Control (LoC) is an individual's belief in the control of events that can be caused by factors from within him (internal LoC) and/or from outside himself (external LoC). Both types of LoC are psychological variables that are inherent in the auditor and therefore can influence ethical decision-making. For auditors, maintaining independence and professional scepticism when auditing financial statements is a moral decision that determines audit quality. This study aims to prove the moderating role of LoC in the causal relationship between independence and professional scepticism toward audit quality. An online survey was conducted with auditors at the Big Four Accounting Firms as target. A total of 67 respondents gave valid answers for hypothesis testing. Data processing in this study used the SPSS application by conducting two types of analysis, namely multiple regression and moderate regression analysis (MRA). Multiple regression analysis obtained the results that independence and professional scepticism affects audit quality. The moderate regression analysis (MRA) test obtained the results that (1) internal LoC moderates (strengthens) the effect of independence and professional scepticism on audit quality; and (2) external LoC moderates (weakens) the effect of independence and professional scepticism on audit quality. The results of this study suggest that the auditor faces external pressure during the inspection process, which has negative consequences for the quality of the audited financial statements.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020052 |
| Uncontrolled Keywords: | Kualitas Audit, independensi, skeptisisme professional, locus of control |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 12 Dec 2023 02:43 |
| Last Modified: | 12 Dec 2023 02:43 |
| URI: | http://repository.ub.ac.id/id/eprint/205258 |
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