Juliando, Elfan (2019) Pengaruh Independensi Auditor dan Skeptisme Profesional terhadap Kualitas Audit dan Penilaian Risiko dengan Anggaran Waktu Audit sebagai Variabel Moderasi (Studi Empiris Pada Auditor Internal Inspektorat Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Pengaruh Independensi Auditor dan Skeptisme Profesional terhadap Kualitas Audit dan Penilaian Risiko dengan Anggaran Waktu Audit sebagai Variabel Moderasi.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to determine the Influence: (1) Auditor Independence on Audit Quality and Risk Assessment, (2) Professional Skepticism on Audit Quality and Risk Assessment, (3) Audit Time Budget in moderating the relationship of Auditor Independence to Audit Quality, (4) Audit Time Budget in moderating the relationship of Professional Skeptics to Risk Assessment. Data was collected by distributing questionnaires with purposive sampling technique to the respondents. Respondents in this study were internal auditors in the Banten inspectorate. The data analysis technique uses SEM with the help of SmartPLS version 3.0 software. Based on the results of the research and discussion the researcher can draw the conclusion that auditor independence has a positive and significant effect on audit quality, auditor independence has a positive and significant effect on risk assessment, professional skepticism has a positive and significant effect on audit quality, professional skepticism has a positive and significant effect on risk assessment, audit time budget is not able to moderate the relationship of auditor independence to audit quality, audit time budget is not able to moderate the relationship between professional skepticism and risk assessment. Keywords:Audit Quality,Risk Assessment,Auditor Independence,Professional Skeptism, Audit Time Budget.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui Pengaruh: (1) Independensi Auditor terhadap Kualitas Audit dan Penilaian Risiko , (2) Skeptisme Profesional terhadap Kualitas Audit dan Penilaian Risiko, (3) Anggaran Waktu Audit dalam memoderasi hubungan Independensi Auditor terhadap Kualitas Audit, (4) Anggaran Waktu Audit dalam memoderasi hubungan Skeptisme Profesional terhadap Penilaian Risiko. Data dikumpulkan dengan cara menyebarkan kuesioner dengan teknik purposive sampling kepada para responden. Responden pada penelitian ini adalah para auditor internal di inspektorat provinsi banten. Teknik analisis data menggunakan SEM dengan bantuan software SmartPLS versi 3.0. Berdasarkan hasil penelitian dan pembahasan peneliti dapat menarik kesimpulan bahwa independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, independensi auditor berpengaruh positif dan signifikan terhadap penilaian risiko, skeptisme profesional berpengaruh positif dan signifikan terhadap kualitas audit, skeptisme profesional berpengaruh positif dan signifikan terhadap penilaian risiko, anggaran waktu audit tidak mampu memoderasi hubungan independensi auditor terhadap kualitas audit,anggaran waktu audit tidak mampu memoderasi hubungan skeptisme professional terhadap penilaian risiko. Kata Kunci : Kualitas Audit, Penilaian Risiko, Independensi Auditor, Skeptisme Profesional, Anggaran Waktu Audit. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 19 Oct 2021 05:02 | |||||||||
| Last Modified: | 19 Oct 2021 05:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3295 |
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