LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KAP YANG TERDAFTAR DI WILAYAH DKI JAKARTA PUSAT

Ayu Kartikasari, Diah (2019) LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KAP YANG TERDAFTAR DI WILAYAH DKI JAKARTA PUSAT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji locus of control sebagai pemoderasi pengaruh pengalaman auditor terhadap kualitas audit pada KAP yang terdaftar di wilayah DKI Jakarta Pusat. Variabeli dependen dalam penelitian ini adalah locus of control dan pengalaman auditor.Variabel dependennya adalah kualitas audit. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif. Populasi penelitian ini adalah seluruh auditor Kantor Akuntan Publik di wilayah Jakarta Pusat yang terdaftar di Directory IAPI.Teknik pengambilan sampel yang digunakan adalah random sampling method. Data populasi dan sampel penelitian sebanyak 60 auditor yang menjadi responden. Metode analisis data yang digunakan adalah analisis regresi linier yang menggunakan tingkat signifikansi 0,05. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuisioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Pusat. Pengujian hipotesis dengan menggunakan koefisien determinasi (R2), uji parsial (uji-t), dan Uji Analisis regresi moderasi. Hasil penelitian menyimpulkan bahwa (1)pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit, (2) locus of control berpengaruh positif dan signifikan terhadap kualitas audit, (3) locus of control sebagai pemoderasi pengaruh pengalaman auditor terhadapkualitas audit berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci :Locus of control, Pengalaman auditor, dankualitas audit ABSTRACT The purpose of this Study aims to examine the locus of control as a moderating effect of auditor’s experience on audit quality on registered KAP in the Central Jakarta area. The independent variables in this study are the locus of control and the auditor’s experience. The independent variable is audit quality. This research uses a quantitative approach associative research. The population of this research is all auditor’s of Public Accountant Offices in the Central Jakarta area registered in the IAPI Directory. The sampling technique used was random sampling method. Population data and research samples were 60 auditors who were respondents. The data analysis method used is linear regression analysis which uses a significance level of 0,05. The data used in this study are primary data. Data collection techniques using questionnaires that are delivered directly to the Public Accountant Office in Central Jakarta.Hypothesis testing using the coefficient of determination (R2), partial (Uji-t). The result of the study concluded that (1) the auditor’s experience had a positive and significant effect on audit quality, (2) the locus of control had a positive and significant effect on audit quality, (3) the locus of control as a moderating influence on the auditor’s experience on audit quality had a positive and significant effect on audit quality. Keyword :Locus of control, Auditor experience, dan audit quality DiahAyuKartikasari

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 23 Nov 2021 07:03
Last Modified: 23 Nov 2021 07:03
URI: http://repository.stei.ac.id/id/eprint/5959

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