Sulaeman, Andri (2024) PENGARUH KOMPETENSI, PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA (Studi empiris pada Kantor Akuntan Publik Provinsi DKI Jakarta). Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to examine and analyze the influence of auditor competence, auditor professionalism, auditor independence on audit quality, which is moderated by integrity at Public Accounting Firms in DKI Jakarta. This research uses primary data in the form of a questionnaire with the research sample being employees of a public accounting office in DKI Jakarta. The population used in this research were all auditors working at the Public Accounting Firm (KAP) of DKI Jakarta Province, with a total of 260 registered KAPs. The sampling technique in this research used the purposive sampling method. In this research, the analytical techniques used were validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4. The research results show that the relationship between competency (X1) and audit quality (Y) has a t statistics value of 2,226 > 1.96 with a p value of 0.000, meaning that H1 is accepted. The relationship between auditor professionalism has a t statistic of 2,320 > 1.96 with a p value of 0.000, meaning that H2 is accepted. The relationship between auditor independence has a t statistic of 2.226 > 1.96 with a p value of 0.000, meaning that H3 is accepted. That the auditor integrity variable moderating auditor competence, auditor professionalism and auditor independence on audit quality has a t statistical value of 2.336 > 1.96, meaning that H4, H5, H6 are accepted.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh kompetensi auditor, profesionalisme auditor, independensi auditor terhadap kualitas audit, yang dimoderasi integritas pada Kantor Akuntan Publik di DKI Jakarta. Penelitian ini menggunakan data primer berupa kuesioner dengan sampel penelitian adalah pegawai kantor akuntan publik di DKI Jakarta. Populasi yang digunakan dalam penelitian ini adalah semua auditor bekerja di Kantor Akuntan Publik (KAP) Provinsi DKI Jakarta, dengan jumlah KAP yang terdaftar sebanyak 260. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive sampling. Dalam penelitian ini teknik analisis yang digunakan ujii validitas, uji reliabilitas dan uji hipotesis dengan bantuan Aplikasi Statistik berupa Smart PLS 4. Hasil penelitian menunjukkan bahwa hubungan antara kompetensi (X1) terhadap kualitas audit (Y) memiliki nilai t statistics sebesar 2.226 > 1.96 dengan p values sebesar 0.000, artinya H1 diterima. Hubungan antara profesionalisme auditor memiliki t statistic sebesar 2.320 > 1.96 dengan p values sebesar 0.000, artinya H2 diterima. Hubungan antara independensi auditor memiliki t statistic sebesar 2.226 > 1.96 dengan p values sebesar 0.000 artinya H3 diterima. Bahwa variabel integritas auditor memoderasi kompetensi auditor, profesionalisme auditor dan independensi auditor terhadap kualitas audito memiliki nilai t statistic sebesar 2.336 > 1.96, artinya bahwa H4, H5, H6 diterima. | |||||||||
| Uncontrolled Keywords: | Auditor Competence, Auditor Professionalism, Auditor Independence, Integrity and Audit Quality Kompetensi Auditor, Profesionalisme Auditor, Independensi Auditor, Integritas dan Kualitas Audit. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | andri sulaeman andri | |||||||||
| Date Deposited: | 26 Nov 2024 10:20 | |||||||||
| Last Modified: | 05 Dec 2024 15:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44149 |
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