NURFIDIA FEBRIANTI, RIZA (2023) PENGARUH KODE ETIK TERHADAP KUALITAS HASIL AUDIT INTERNAL DENGAN KINERJA AUDITOR SEBAGAI VARIABEL MEDIASI (Studi pada Auditor Internal di Kejaksaan Agung Republik Indonesia). Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this research is to examine the effect of APIP Ethical Codes (Confidentially, Integrity, Objectivity, Competence, Accountability, Proffesional Behaviour) through audit quality and to analyzed the mediating of auditor performance on influence of APIP Ethical Codes (Confidentially, Integrity, Objectivity, Competence, Accountability, Proffesional Behaviour) through audit quality. The model has factors from Theory Atribusi. This research is quantitative research and the data was collected using survey method through questionnaires. The respondents are 109 internal audit of Kejaksaan Agung RI. The research data and hypothesis were analyzed using structural equation modelling (SEM) based on partial least squares (PLS). The research showed that: competence, integrity, objectivity and confidentially behaviour has a effect positively and significantly on the audit quality. Moreover, objectivity, accountability and proffesional behaviour has a effect positively and significantly on the performance of auditor. The mediating role of auditor performance us fully mediation, meaning that significantly the accountability variables are able to influence the dependent variable (quality of audit results). Moreover, the mediating role of auditor performance us partial mediation, meaning that significantly the ethical codes (confidentially, integrity, objectivity, competence and proffesional) are able to influence the dependent variable (quality of audit results).
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh kode etik (kompetensi, akuntabel, kerahasiaan, kompetensi, objektivitas dan profesional) terhadap kualitas hasil audit dan menganalisis peran mediasi kinerja auditor pada pengaruh kode etik (kompetensi, akuntabel, kerahasiaan, kompetensi, objektivitas dan profesional) terhadap kualitas hasil audit. Model yang diusulkan memiliki faktor – faktor dari Teori Atribusi. Penelitian ini merupakan penelitian kuantitatif dan data dikumpulkan menggunakan metodei survei yaitu kuesioner. Responden adalah 109 auditor internal pada Kejaksaan Agung RI. Data penelitian dan hipotesis dianalisis menggunakan model persamaan structural (SEM) berdasarkan Partial Least Squares (PLS). Hasil penelitian ini menunjukkan bahwa : integritas, objektivitas, kerahasiaan, kompetensi dan perilaku professional memiliki pengaruh secara positif dan signifikan terhadap kualitas hasil audit Selain itu, akuntabel, objektivitas dan profesionalisme memberikan pengaruh secara positif dan signifikan terhadap kinerja auditor. variabel kerahasiaan, integritas, objektivitas, kompetensi dan professional yang memiliki efek mediasi parsial terhadap kualitas hasil audit internal. Namun, variabel akuntabilitas yang dimiliki seorang auditor memiliki efek mediasi full terhadap kualitas hasil audit internal. | |||||||||
| Uncontrolled Keywords: | Confidentially, Integrity, Objectivity, Competence, Accountability, Proffesional Behaviour, Auditor Performance, and Audit Quality. Kompetensi, Akuntabel, Kerahasiaan, Kompetensi, Objektivitas Dan Profesional, Kinerja Auditor, dan Kualitas Hasil Audit. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Riza Nurfidia Febrianti | |||||||||
| Date Deposited: | 28 Nov 2023 09:57 | |||||||||
| Last Modified: | 28 Nov 2023 09:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31198 |
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