PENGARUH PROFESIONALISME DAN PERILAKU DISFUNGSIONAL AUDITOR PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Jakarta Timur)

HARFIANTI, LIANA (2021) PENGARUH PROFESIONALISME DAN PERILAKU DISFUNGSIONAL AUDITOR PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profesionalisme dan perilaku disfungsional auditor pada kualitas audit dengan kepuasan kerja sebagai variabel moderasi di Kantor Akuntan Publik di Jakarta Timur. Metode penelitian ini adalah survei dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data primer. Populasi dalam penelitian ini adalah KAP di Jakarta Timur. Penentuan sampel dilakukan dengan metode convenience sampling dan didapat sebanyak 70 responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi (MRA) dan diolah dengan SPSS 23. Hasil penelitian ini menunjukkan bahwa variabel profesionalisme auditor secara parsial berpengaruh positif signifikan terhadap kualitas audit sedangkan variabel perilaku disfungsional secara parsial berpengaruh negatif signifikan terhadap kualitas audit. Kepuasan kerja tidak memoderasi pengaruh profesionalisme terhadap kualitas audit dan perilaku disfungsional auditor terhadap kualitas audit. Kata Kunci : Profesionalisme Auditor, Perilaku Disfungsional Auditor, Kualitas Audit, dan Kepuasan Kerja ABSTRACT This study aims to examine the effect of auditor’s professionalism and dysfunctional behavior on audit quality with job satisfaction as moderating variable in a public accounting firm in East Jakarta. This research method is a survey with a quantitative approach. The data used in this research are primary data. The population in this study is the public accountant office in East Jakarta. Determination of the sample is done by convenience sampling method and obtained as many as 70 respondents. The data analysis technique in this study used moderation regression analysis (MRA) and is processed with SPSS 23. The result of this study indicate that the variable professionalism of auditors partially has a significant positive effect on audit quality while the variable dysfunctional behavior partially has a significant negative effect on audit quality. Job satisfaction does not moderate the effect of professionalism on audit quality and auditor’s dysfunctional behavior on audit quality. Keywords: Auditor Professionalism, Auditor’s Dysfunctional Behavior, Audit Quality, and Job Satisfaction.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRahmat, DadangUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Sep 2021 04:39
Last Modified: 16 Sep 2021 04:39
URI: http://repository.stei.ac.id/id/eprint/5141

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