Pengaruh Independensi, Profesionalisme dan Skeptisisme Profesional Terhadap Kualitas Audit Dengan Audit Time Budget Sebagai Variabel Moderasi (Studi Empiris KAP diWilayah Provinsi Banten)

Yazziyah, Iyzzatul (2024) Pengaruh Independensi, Profesionalisme dan Skeptisisme Profesional Terhadap Kualitas Audit Dengan Audit Time Budget Sebagai Variabel Moderasi (Studi Empiris KAP diWilayah Provinsi Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to determine the effect of independence, professionalism and professional skepticism of auditors on audit quality with audit time budget as a moderating variable. This study uses a descriptive research type quantitative approach which is measured using multiple linear regression-based methods SPSS 25. The population of this study is the Public Accounting Firm in the Banten Province area. The sample was determined based on the purposive sampling method with a sample size of 8 Public Accounting Firms (KAP) registered with the Financial Services Authority (OJK) so that the total respondents in this study were 75 respondents. Hypothesis testing using partial test (t test) and simultaneous test (f test). The test results prove that the results of data analysis using the partial test (t test), namely (1) Independence has a significant effect on audit quality. (2) Professionalism has a significant effect on audit quality. (3) Professional skepticism has a significant effect on audit quality. (4) Audit time budget does not moderate the relationship between independence and audit quality. (5) Audit time budget does not moderate the relationship between professionalism and audit quality. (6) Audit time budget does not moderate the relationship between professional skepticism and audit quality. The results of data analysis using a simultaneous test (f test), namely Independence, Professionalism, Professional Skepticism and Audit Time Budget have a significant effect together on Audit Quality.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Taqi, Muhamad	19741224200312001
Thesis advisor	Susanto, Denny	197705012005011004

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, profesionalisme dan skeptisisme profesional auditor terhadap kualitas audit dengan audit time budget sebagai variabel moderasi. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode berbasis regresi linear berganda SPSS 25. Populasi penelitian ini adalah Kantor Akuntan Publik di wilayah Provinsi Banten. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 8 Kantor Akuntan Publik (KAP) yang terdaftar di Otoritas Jasa Keuangan (OJK) sehingga total responden dalam penelitian ini sebanyak 75 responden. Pengujian hipotesis dengan menggunakan uji parsial (uji t) dan uji simultan (uji f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji t) yaitu (1) Independensi berpengaruh secara signifikan terhadap kualitas audit. (2) Profesionalisme berpengaruh secara signifikan terhadap kualitas audit. (3) Skeptisisme profesional berpengaruh signifikan terhadap kualitas audit. (4) Audit time budget tidak memoderasi hubungan antara independensi terhadap kualitas audit. (5) Audit time budget tidak memoderasi hubungan antara profesionalisme terhadap kualitas audit. (6) Audit time budget tidak memoderasi hubungan antara skeptisisme profesional terhadap kualitas audit. Hasil analisis data dengan menggunakan uji simultan (uji f) yaitu Independensi, Profesionalisme, Skeptisisme Profesional dan Audit Time Budget berpengaruh signifikan secara bersama- sama terhadap Kualitas Audit.

Uncontrolled Keywords:

Independence, Professionalism, Professional Skepticism, Audit Time Budget and Audit Quality. Independensi, Profesionalisme, Skeptisisme Profesional, Audit Time Budget dan Kualitas Audit.

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HX Socialism. Communism. Anarchism

Divisions:

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

Depositing User:

Iyzzatul Yazziyah

Date Deposited:

26 Nov 2024 16:37

Last Modified:

05 Dec 2024 16:32

URI:

http://eprints.untirta.ac.id/id/eprint/44167

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