Fairuzdaq, Ahmad (2022) PENGARUH PERILAKU PROFESIONAL AUDITOR, KOMPETENSI AUDITOR DAN SIKAP SKEPTIS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh perilaku profesional auditor, kompetensi auditor dan sikap skeptis auditor terhadap kualitas audit. Penelitian ini menggunakan data primer yang yang diperoleh melalui kuesioner yang diisi oleh responden yaitu auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Pusat. Metode penentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah sebanyak 87 responden dari Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Pusat dan terdaftar di directory Institut Akuntan Publik Indonesia (IAPI). Variabel bebas dalam penelitian ini terdiri dari perilaku profesional, kompetensi dan sikap skeptisme auditor. Sedangkan variabel terkaitnya adalah kualitas audit. Metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Analisis ini dilengkapi dengan uji validitas, uji reliabilitas dan uji asumsi klasik. Berdasarkan hasil penelitian ini menunjukkan bahwa (1) perilaku profesional berpengaruh signifikan terhadap kualitas audit, (2) kompetensi berpengaruh signifikan terhadap kualitas audit, (3) sikap skeptis auditor berpengaruh signifikan terhadap kualitas audit, (4) perilaku profesional, kompetensi dan sikap skeptis auditor berpengaruh simultan terhadap kualitas audit. The purpose of this study is to examine and provide empirical evidence about the influence of competence and auditor skepticism on audit quality. This study uses primary data obtained through a questionnaire filled out by respondents, namely auditors working in the Jakarta Public Accountant Office. The sampling method used in this study is convenience sampling. The number of auditors sampled in this study were 87 respondents from Public Accounting Firms (KAP) located in the Central Jakarta area and registered in the directory of the Indonesian Institute of Certified Public Accountants (IAPI). The independent variables in this study consisted of auditor's professional behavior, auditor's competence and auditor's skepticism. While the related variable is audit quality. The data processing method used is multiple linear regression analysis. This analysis is complemented by a validity test, a reliability test and a classic assumption test. Based on the results of this study indicate that (1) professional behavior has a significant effect on audit quality, (2) competence has a significant effect on audit quality, (3) skepticism has a significant effect on audit quality, (3) auditor's professional behavior, competence and skepticism have a simultaneous effect on audit quality.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | MR Ahmad Fairuzdaq | ||||||||||||
| Date Deposited: | 09 Jan 2023 10:28 | ||||||||||||
| Last Modified: | 09 Jan 2023 10:28 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9410 |
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