Apriliyani, Ika Berty (2025) PERAN PEMEDIASI AUDITOR FEATURES DAN AUDIT OFFICE CAPACITY: PENGARUH AUDITOR PERSONALITY TERHADAP AUDIT QUALITY SERTA IMPLIKASINYA TERHADAP REPUTASI (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Indonesia). Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of auditor personality on audit quality and its implications for reputation, by examining the mediating roles of auditor features and audit office capacity. The research is motivated by the decline of public trust in the auditing profession, as reflected in several cases of license suspension and revocation of public accountants in Indonesia, highlighting the need to strengthen internal auditor factors that safeguard audit quality and enhance the reputation of Public Accounting Firms (PAFs). A quantitative approach was employed through a survey questionnaire distributed to auditors working at PAFs in Indonesia, with 136 valid responses collected. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.1.2. The results indicate that auditor personality has a positive effect on auditor features and audit office capacity, and directly contributes to audit quality. Moreover, auditor features significantly influence both audit quality and audit office capacity, and mediate the relationship between auditor personality and audit quality. Meanwhile, audit office capacity positively affects audit quality but does not mediate the relationship between auditor personality and audit quality. Importantly, the findings confirm that audit quality has a significant positive effect on reputation. This study contributes to the development of the Resource-Based View (RBV) literature by affirming that auditor personality, auditor features, and audit office capacity are unique resources that contribute to the competitive advantage of PAFs. Practically, this research provides implications for regulators, professional associations, and PAFs to improve audit quality through the development of personality traits, competencies, and audit office capacity management, thereby strengthening the reputation of the public accounting profession in Indonesia.
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Penelitian ini bertujuan menganalisis pengaruh auditor personality (kepribadian auditor) terhadap audit quality (kualitas audit) serta implikasinya terhadap reputation (reputasi) dengan memeriksa peran mediasi auditor features (fitur professional auditor) dan audit office capacity (kapasitas kantor audit). Latar belakang penelitian didasari fenomena menurunnya kepercayaan publik terhadap profesi auditor, ditandai dengan kasus pembekuan dan pencabutan izin akuntan publik, sehingga diperlukan penguatan faktor internal auditor yang mampu menjaga audit quality dan reputasi Kantor Akuntan Publik (KAP). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei kuesioner terhadap auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Responden pada penelitian ini sebanyak 136 responden. Data dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan SmartPLS 4.1.1.2. Hasil penelitian menunjukkan bahwa auditor personality berpengaruh positif terhadap auditor features dan audit office capacity, serta berkontribusi langsung terhadap audit quality. Selanjutnya, auditor features terbukti berpengaruh positif terhadap audit quality maupun audit office capacity, dan memediasi pengaruh auditor personality terhadap audit quality. Sementara itu, audit office capacity berpengaruh positif terhadap audit quality, namun tidak memediasi pengaruh antara auditor personality terhadap audit quality. Temuan penting lainnya adalah bahwa audit quality berpengaruh positif terhadap reputasi KAP. Penelitian ini memberikan kontribusi dalam pengembangan literatur pada ResourceBased View (RBV) dengan menegaskan bahwa auditor personality, auditor features dan audit office capacity merupakan sumber daya unik yang berkontribusi pada keunggulan kompetitif KAP. Secara praktis, penelitian ini memberikan implikasi bagi regulator, asosiasi profesi, dan KAP untuk meningkatkan audit quality melalui pengembangan kepribadian, kompetensi, serta manajemen kapasitas kantor audit guna memperkuat reputasi profesi akuntan publik di Indonesia. | |||||||||
| Uncontrolled Keywords: | Auditor Personality, Auditor Features, Audit Office Capacity, Audit Quality, Reputation, Resource-Based View Auditor Personality, Auditor Features, Audit Office Capacity, Audit Quality, Reputation, Resource-Based View | |||||||||
| 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 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Ika Berty Apriliyani | |||||||||
| Date Deposited: | 06 Nov 2025 03:19 | |||||||||
| Last Modified: | 06 Nov 2025 06:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55784 |
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