PENGARUH INDEPENDENSI, SKEPTISISME PROFESIONAL DAN PROFESIONALISME TERHADAP HASIL KUALITAS AUDIT DENGAN MORAL REASONING SEBAGAI VARIABEL MODERASI

Farah Izdihar, Rahma (2023) PENGARUH INDEPENDENSI, SKEPTISISME PROFESIONAL DAN PROFESIONALISME TERHADAP HASIL KUALITAS AUDIT DENGAN MORAL REASONING SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

In the Laporan Kinerja Instansi Pemerintah (LAKIP) there are strategic issues that explain APIP capabilities are not yet optimal, thus affecting audit quality. This research aims to determine, test and analyze the effect of Independence, Professional Skepticism and Professionalism on Audit Quality Results with Moral Reasoning as a Moderation Variable. The Object of this research is the internal auditor (APIP) at the Banten Province Inspectorate. Thus Research uses primary data where data collection uses a questionnaire. The sample was determined using a convenience sampling technique, namely selecting 75 internal auditors (APIP) who could be used as respondents. In proving and analyzing this, the outer model test, inner model test and hypothesis test are used. This research result shows that independence has a positive not significant effect on audit quality, professional skepticism has a positive significant effect on audit quality result, professionalism has a positive significant effect on audit quality result, moral reasoning moderates the effect of independence on audit quality result, moral reasoning does not moderates the effect of independence on audit quality results, moral reasoning moderates the effect of professionalism on audit quality result

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Ismawati, Iis	197309152003122002

Additional Information:

Dalam Laporan Kinerja Instansi Pemerintah (LAKIP) terdapat isus isu stragategis yang menjelaskan bahwa belum optimalnya kapabilitas APIP sehingga mempengaruhi kualitas audit. Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh Independensi, Skeptisisme Profesional dan Profesionalisme terhadap Hasil kualitas Audit dengan Moral Reasoning sebagai Variabel Moderasi. Objek penelitian ini adalah auditor internal (APIP) di Inspektorat Provinsi Banten. Penelitian ini menggunakan data primer yang pengumpulan data menggunakan kuesioner. Penentuan sampel menggunakan teknik convenience sampling yaitu memilih auditor yang bisa dijadikan responden sebanyak 75 auditor internal (APIP). Dalam membuktikan dan menganalisis hal tersebut, maka digunakan uji outer model, uji inner model dan uji hipotesis. Hasil penelitian menunjukan bahwa independensi berpengaruh positif tidak signifikan terhadap kualitas audit. Skeptisisme Profesional berpengaruh positif signifikan terhadap hasil Kualitas Audit. Profesionalisme berpengaruh poitif signifikan terhadap hasil kualitas audit. Moral reasoning memoderasi pengaruh independensi terhadap hasil kualitas audit. Moral reasoning tidak memoderasi pengaruh skeptisisme profesional terhadap hasil kualitas audit. Moral reasoning memoderasi pengaruh profesionalisme terhadap hasil kualitas audit.

Uncontrolled Keywords:

Independence, Professinal Skepticism, Professionalism, Moral Reasoning and Audit Quality Independensi, Skeptisisme Profesional,Profesionalisme, Moral Reasoning dan Kualitas Audit

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Rahma Farah Izdihar

Date Deposited:

27 Dec 2023 13:40

Last Modified:

27 Dec 2023 13:40

URI:

http://eprints.untirta.ac.id/id/eprint/31712

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