PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan)

ALRIZKY, MOCHAMMAD YUSAN (2019) PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study focuses on knowing the effect of auditor independence and auditor professionalism on audit quality. In addition, this study also aims to determine whether auditor Ethics will moderate the influence of auditor independence and professionalism on audit quality. This research was conducted in South Jakarta KAP. The sample in this study was 13 KAP from 60 KAP with a total of 100 respondents. Sampling of this study using the convenience sampling method. Data was collected using survey methods with questionnaire techniques. Furthermore, the research hypothesis was tested by Smart PLS 3.0 software. The results of hypothesis testing indicate that independence does not affect audit quality, while auditor professionalism influences audit quality, auditor ethics is not a moderating variable of the influence of independence and professionalism on audit quality. Keywords: Independence, Professionalism, Audit Quality, Auditor Ethics Penelitian ini berfokus untuk mengetahui pengaruh independensi auditor dan profesionalisme auditor terhadap kualitas audit. Selain itu, penelitian ini juga bertujuan untuk menentukan apakah Etika auditor akan memoderasi pengaruh independensi dan profesionalisme auditor terhadap kualitas audit. Penelitian ini dilakukan di KAP Jakarta Selatan. Sampel dalam penelitian ini adalah 13 KAP dari 60 KAP dengan total 100 responden. Pengambilan sampel penelitian ini menggunakan metode convenience sampling. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Selanjutnya, hipotesis penelitian diuji software Smart PLS 3.0. Hasil pengujian hipotesis menunjukkan bahwa independensi tidak berpengaruh terhadap kualitas audit, sedangkan profesionalisme auditor mempengaruhi kualitas audit, etika auditor bukan merupakan variabel pemoderasi pengaruh independensi dan profesionalisme terhadap kualitas audit Kata Kunci : Independensi, Profesionalisme, Kualitas Audit, Etika Auditor

Item Type: Thesis (S1)
NIM: 43215010181
Uncontrolled Keywords: Independensi, Profesionalisme, Kualitas Audit, Etika Auditor
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jul 2019 07:55
Last Modified: 03 Jul 2019 07:55
URI: http://repository.mercubuana.ac.id/id/eprint/49341

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