NURUL AFDA, SYIFA (2024) PENGARUH FEE AUDIT DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT JARAK JAUH SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BANTEN 2022-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The study aims to examine the effect of audit fees and auditor professionalism on audit quality with remote auditing as a mediating variable. This research method uses quantitative methods. This research uses primary data by collecting data using a questionnaire. The sample of this research are auditors who work in Public Accounting Firms Banten Province. The sample techique used in this research is Purposive Sampling method with a total sample of 50 research data. The data analysis technique for this study used multiple regression analysis with Statistical Package for the Sosial Sciences Software (SPSS v27) and Path Analysis with the help of an online Sobel Calculator. The results of this study prove that audit fees have a significant positive effect on audit quality, auditor professionalism has a positive effect on audit quality, remote audits have a negative effect on audit quality, audit fees have a positive effect on remote audits, and auditor professionalism has a positive effect on remote audits. Behind that, remote audits are not able to act as a mediator on the effect of audit fees on audit quality. But, remote audit is able to act as a mediator on the effect of auditor professionalism on audit quality.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan audit jarak jauh sebagai variabel mediasi. Metode penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data primer dengan pengumpulan data menggunakan kuesioner. Sampel pada penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik se-Provinsi Banten. Teknik sampel yang digunakan dalam penelitian ini adalah metode Purposive Sampling dengan total sampel 50 data penelitian. Teknik analisis data penelitian ini menggunakan regresi berganda dengan software StatisticalPackage for the Social Sciences (SPSS) V27 dan analisis jalur dengan bantuan kalkulator Sobel Online. Hasil dari penelitian ini membuktikan bahwa fee audit berpengaruh positif signifikan terhadap kualitas audit, profesionalisme auditor berpengaruh positif terhadap kualitas audit, audit jarak jauh berpengaruh negatif terhadap kualitas audit, fee audit berpengaruh positif terhadap audit jarak jauh, dan profesionalisme auditor berpengaruh positif signifikan terhadap audit jarak jauh. Selain itu, audit jarak jauh tidak mampu berperan sebagai mediator pada pengaruh fee audit terhadap kualitas audit. Tetapi, audit jarak jauh mampu berperan sebagai mediator pada pengaruh profesionalisme auditor terhadap kualitas audit. | |||||||||
| Uncontrolled Keywords: | Audit Fees, Auditor Professionalism, Audit Quality, Remote Auditing Fee Audit, Profesionalisme Auditor, Kualitas Audit, Audit Jarak Jauh | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Syifa Nurul Afda | |||||||||
| Date Deposited: | 29 Apr 2024 11:15 | |||||||||
| Last Modified: | 29 Apr 2024 11:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34792 |
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