Aan Suhanda, Agus (2025) Pengaruh Kompetensi, Time Budget Pressure Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variable Moderasi (Studi Di inspektorat Daerah Provinsi Banten). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of auditor competence, time budget pressure, and professional skepticism on audit quality, with auditor ethics as a moderating variable. The research was conducted on Government Internal Supervisory Apparatus (APIP) at the Regional Inspectorate of Banten Province using a quantitative survey method. Data were collected from 150 auditors through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that competence and professional skepticims have a significant positive effect on audit quality, while time budget pressure has a significant negative effect. Auditor ethics significantly moderate the effect of competence and professional skepticism on audit quality, but do not significantly moderate the effect of time budget pressure. The findings suggest that improving audit quality in the public sector depends not only on technical aspects such as competence and time constraints, but also on the professional attitude and ethical values of auditors. The study recommends strengthening technical training and ethical development programs to ensure high-quality audit performence in government institutions.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, time budget pressure, dan skeptisisme profesional auditor terhadap kualitas audit, serta peran etika auditor sebagai variabel moderasi pada Aparat Pengawasan Intern Pemerintah (APIP) di Inspektorat Daerah Provinsi Banten. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survey. Data dikumpulkan melalui kuesioner yang disebarkan kepada 150 auditor, kemudian dianalisis menggunakan pendekatan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa kompetensi dan skeptisme profesional auditor berpengaruh positif signifikan terhadap kualitas audit, sedangkan time budget pressure berpengaruh negatif signifikan. Etika auditor terbukti memoderasi secara positif pengaruh kompetensi dan skeptisme profesional terhadap kualitas audit, namun tidak memoderasi secara signifikan pengaruh time budget pressure terhadap kualitas audit. Penelitian ini memberikan implikasi bahwa peningkatan kualitas audit di sektor publik tidak hanya bergantung pada aspek teknis seperti kompetensi dan waktu, tetapi juga sangat dipengaruhi oleh sikap profesional dan nilai etika yang dimiliki auditor. Rekomendasi yang dihasilkan antara lain perlunya penguatan kapasitas melalui pelatihan teknis dan pembinaan etika profesional secara berkelanjutan. | |||||||||
| Uncontrolled Keywords: | Competence, Time Budget Pressure, Professional Skepticism, Auditor Ethics, Audit Quality. Kompetensi, Time Budget Pressure, Skeptisme Profesional, Etika Auditor, Kualitas Audit | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 61101-Magister Manajemen |
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| Depositing User: | Mr Agus Aan Suhanda | |||||||||
| Date Deposited: | 02 Apr 2026 03:22 | |||||||||
| Last Modified: | 02 Apr 2026 03:22 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/59411 |
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