Pengaruh Kompetensi Auditor, Etika Auditor, dan Locus of Control Internal Terhadap Skeptisisme Profesional (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta)

Saputra, Annanda (2024) Pengaruh Kompetensi Auditor, Etika Auditor, dan Locus of Control Internal Terhadap Skeptisisme Profesional (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to examine the influence of auditor competence, auditor ethics, and internal locus of control on professional skepticism. This research is a quantitative study. The data source of this research is primary data using a questionnaire to obtain information from respondents with a purposive sampling method. The population in this study is auditors working at public accounting firms in the Jakarta area. Meanwhile, the sample in this study consisted of 118 respondents. The analysis method used a Structural Equation Model (SEM) approach with the software Partial Least Square (SmartPLS 4.1). The results of hypothesis testing in this study indicate that auditor competence, auditor ethics, and internal locus of control have a positive and significant effect on professional skepticism.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mulyadi, Roza	1982022120141001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, etika auditor, dan locus of control internal terhadap skeptisisme profesional. Jenis penelitian ini adalah penelitian kuantitatif. Sumber data penelitian ini adalah data primer menggunakan kusioner untuk memperoleh informasi dari respoden dengan metode purposive sampling. Populasi dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di wilayah Jakarta. Sedangkan sampel dalam penelitian ini berjumlah 118 responden. Metode analisis ini menggunakan pendekatan Structural Equation Model (SEM) dengan aplikasi Partial Least Square (SmartPLS 4.1). Hasil pengujian hipotesis penelitian ini menunjukkan kompetensi auditor, etika auditor, dan locus of control internal berpengaruh positif dan signifikan terhadap skeptisisme profesional.

Uncontrolled Keywords:

Kompetensi Auditor, Etika Auditor, Locus of Control Internal, Skeptisisme Profesional Kompetensi Auditor, Etika Auditor, Locus of Control Internal, Skeptisisme Profesional

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Annanda Saputra

Date Deposited:

04 Mar 2025 02:07

Last Modified:

04 Mar 2025 02:07

URI:

http://eprints.untirta.ac.id/id/eprint/47473

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