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Pengaruh Kompetensi, Time Budget Pressure Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variable Moderasi (Studi Di inspektorat Daerah Provinsi Banten)
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.
MAGISTER MANAJEMEN, UNIVERSITAS SULTAN AGENG TIRTAYASA
Pengaruh Kompetensi, Time Budget Pressure Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variable Moderasi (Studi Di inspektorat Daerah Provinsi Banten) (Text)
HTML Summary of #59411 Pengaruh Kompetensi, Time Budget Pressure Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variable Moderasi (Studi Di inspektorat Daerah Provinsi Banten)
H Social Sciences (General)
HD28 Management. Industrial Management