PENGARUH INDEPEDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI MODERASI (Studi Empiris pada Kantor Akuntan Publik Provinsi DKI Jakarta)

RAMADHAN, FARHAN (2025) PENGARUH INDEPEDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI MODERASI (Studi Empiris pada Kantor Akuntan Publik Provinsi DKI Jakarta). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of independence, competence, and auditor ethics on audit quality with audit fees as a moderating variable. This research is a type of quantitative study, with data collected using questionnaires distributed to Public Accounting Firms in the DKI Jakarta Province. The method used was purposive sampling. The analysis methods employed are statistical and descriptive analysis with analytical tools. Structural Equation Modelling (SEM) via Partial Least Square (PLS) was used. Statistical and descriptive data are utilized as analytical techniques with the aim of explaining or providing demographic information of the research respondents. PLS is used to assess the outer model or measurement model and the inner model or structural model. The results of this study indicate that auditor independence, competence, and ethics have a positive and significant effect on audit quality. Audit fees can moderate the influence of auditor independence, competence, and ethics on audit quality.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	HASANUDIN, AGUS	197710232002121001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh indepedensi, kompetensi, dan etika auditor terhadap kualitas audit dengan fee audit sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan metode kuesioner yang disebar kepada Kantor Akuntan Publik Di Provinsi DKI Jakarta. Motode yang digunakan adalah purposive sampling dengan. Metode analisis yang digunakan adalah statistik dan deskriptif dengan alat analisis. Structural Equation Modelling (SEM) melalui Partial Least Square (PLS). Statistik dan deskriptif digunakan sebagai teknik analisis dengan tujuan untuk menjelaskan atau memberikan informasi demografi responden penelitian. PLS digunakan untuk Menilai Outer Model atau Measurement Model dan Menilai Inner Model atau Structural Model. Hasil dari peneltian ini menunjukkan indepedensi, kompetensi, dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit. Fee audit dapat memoderasi indepedensi, kompetensi, dan etika auditor terhadap kualitas audit.

Uncontrolled Keywords:

Indepedence, Competence, Auditor Ethics, Audit Quality, Audit Fees Indepedensi, Kompetensi, Etika Auditor, Kualitas Audit, Fee Audit

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

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

Depositing User:

MR FARHAN RAMADHAN

Date Deposited:

10 Jul 2025 06:49

Last Modified:

10 Jul 2025 06:49

URI:

http://eprints.untirta.ac.id/id/eprint/50555

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