Argubi, Fikri (2015) PENGARUH KOMPETENSI, KONFLIK PERAN, AMBIGUITAS PERAN DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Auditor Inspektorat Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH KOMPETENSI, KONFLIK PERAN, AMBIGUITAS PERAN DAN PROFESIONALISME TERHADAP KUALITAS AUDIT2.PDF - Published Version Restricted to Registered users only Download (2MB) |
Abstract
This study aimed to analyze the influence of competence, role conflict, role ambiguity, and professionalism to audit quality with independence as an intervening variable. The influence of competence, role conflict, role ambiguity, and professionalism to audit quality. The influence of independence to audit quality, and the influence of competence, role conflict, role ambiguity to independence. The population of this reserach is the internal control of government officer on the Inspectorate of the Provincial in Banten. The research data collection using questionnaires. Sampling using census method with a total sample of 37 respondents. The data obtained were analyzed by using PLS analysis techniques (Partial Least Square) through the SmartPLS software. Moreover, to test the intervening variables that exist in this research model Sobel test was used which aimed to test whether the intervening variables in the model is able to mediate the relationship between variables that indicate the effect of exogenous variables on endogenous variable that exist in the model. The results showed that the independence is able to mediate the relationship between competence, role conflict and role ambiguity to audit quality, demonstrated by Sobel test results with the absolute value of the t-statistic greater than 1.96 (T-count> T-Table 1.96) at the significance level 0.05. Therefore competence, role conflict and role ambiguity will affect audit quality through independence. Thus it can be said that the independence proved as an intervening variable in this research model. Keywords: competence, role conflict, role ambiguity, professionalism, independence, quality of audit.
| Item Type: | Thesis (S1) | |||||||||
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| Uncontrolled Keywords: | competence, role conflict, role ambiguity, professionalism, independence, quality of audit. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 13 Apr 2022 13:33 | |||||||||
| Last Modified: | 13 Apr 2022 13:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12455 |
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