Marsela, Regita (2021) PENGARUH TASK COMPLEXITY, BEBAN KERJA AUDITOR, PENGETAHUAN AUDITOR DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI PEMODERASI. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan penelitian adalah untuk mengetahui pengaruh task complexity, beban kerja auditor, pengetahuan auditor, dan pengalaman auditor terhadap kualitas audit dengan skeptisme professional auditor sebagai pemoderasi. Penelitian ini akan menggunakan instrumen penelitian menggunakan kuesioner, untuk memperoleh data. Kuesioner disebar kepada responden yang format jawabannya terdiri dari lima alternatif. Metode yang digunakan dalam penelitian ini adalah menggunakan metode survei, dimana penulis membagikan kuesioner untuk pengumpulan data. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif. Berdasar hasil pengujian hipotesis menunjukkan bahwa: 1) Task Complexity berpengaruh negative terhadap Kualitas Audit. 2) Beban Kerja Auditor berpengaruh negative terhadap Kualitas audit. 3) Pengetahuan Auditor berpengaruh positive terhadap Kualitas Audit. 4) Pengalaman Auditor berpengaruh positive terhadap Kualitas Audit. 5) Skeptisme Professional Audit memperlemah pengaruh negative Task Complexity terhadap Kualitas Audit. 6) Skeptisme Professional Audit memperlemah pengaruh negative Beban Kerja terhadap Kualitas Audit. 7) Skeptisme Professional Auditor memperkuat pengaruh positive Pengetahuan Auditor terhadap kualitas audit. 8) Skeptisme Professional Auditor memperkuat pengaruh positive Pengalaman Auditor terhadap kualitas audit. Kata Kunci: Task Complexity, Beban Kerja Auditor, Pengetahuan Auditor, Pengalaman Auditor, dan Skeptisme Professional Auditor. ABSTRACT With auditor professional skepticism acting as a moderator, the study's goal was to ascertain the impact of task complexity, workload, knowledge, and experience on audit quality. To gather data for this study, a research tool based on a questionnaire will be used. Respondents were given questionnaires with a choice of five different ways to answer. This study used a survey methodology, in which the authors handed out questionnaires to gather data. The method adopted for this study is a quantitative method. According to the results of the hypothesis test, it can be concluded that: 1) Task Complexity is detrimental to Audit Quality. 2) Audit quality suffers as a result of auditor workload. 3) The level of audit quality is positively impacted by auditor expertise. 4) Audit Quality is improved by auditor expertise. 5) Professional audit skepticism lessens the impact of task complexity on audit quality. 6) The detrimental effect of workload on audit quality is lessened by skepticism of professional audit. 7) The beneficial effect of auditor knowledge on audit quality is strengthened by professional auditor skepticism. 8) The beneficial effect of auditor experience on audit quality is strengthened by professional auditor skepticism. Keywords: Task Complexity, Auditor Workload, Auditor Knowledge, Auditor Experience, and Professional Skepticism.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | REGITA MARSELA | ||||||||||||
| Date Deposited: | 14 Nov 2022 08:29 | ||||||||||||
| Last Modified: | 14 Nov 2022 08:29 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8850 |
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