PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR INTERNAL DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus pada Inspektorat Jenderal Kementerian Kelautan dan Perikanan)

SUMITO, NGALI (2020) PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR INTERNAL DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus pada Inspektorat Jenderal Kementerian Kelautan dan Perikanan). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is a causality study designed to examine the competencies of internal auditors, independent internal auditors, the professionalism of internal auditors, and the time budget pressure on audit quality. Data collection used in this study uses the method of literature study and field studies. The population of this study is the entire internal auditor at the Inspectorate General of the Ministry of Maritime Affairs and Fisheries with a sample of 74 auditors who were taken randomly and proportionally according to their position. Data was collected using a questionnaire and then processed using the SmartPLS application. The test results show that the competence of internal auditors and the professionalism of internal auditors have a significant effect on audit quality and its direction is positive. The higher the competence of internal auditors and the professionalism of internal auditors, the higher the audit quality. As the independence of internal auditors and time budget pressure does not affect the quality of the audit. To improve the quality of audits at the Inspectorate General of the Ministry of Maritime Affairs and Fisheries, for auditors, the Inspectorate General of the Ministry of Maritime Affairs and Fisheries, Increase Competency and Professionalism as well as Maintain Objectivity and Improve time allocation. Keywords: Internal Auditor Competence, Internal Auditor Independence, Internal Auditor Professionalism, Time Budget Pressure, and Audit Quality. Penelitian ini merupakan penelitian kausalitas yang dirancang untuk menguji pengaruh kompetensi auditor internal, independensi auditor internal, profesionalisme auditor internal dan tekanan anggaran waktu terhadap kualitas audit. Pengumpulan data yang digunakan pada penelitian ini menggunakan metode studi kepustakaan dan studi lapangan. Populasi penelitian ini adalah seluruh auditor internal di Inspektorat Jenderal Kementerian Kelautan dan Perikanan dengan sampel 74 orang auditor yang diambil secara acak dan proporsional sesuai jenjang jabatan. Data dikumpulkan menggunakan kuesioner dan selanjutnya diolah menggunakan aplikasi SmartPLS. profesionalisme auditor internal berpengaruh signifikan terhadap kualitas audit dan profesionalisme serta menjaga objektivitas dan memperhitungkan alokasi waktu Profesionalisme Auditor Internal, Tekanan Anggaran Waktu, dan Kualitas Audit.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 106
NIM/NIDN Creators: 55517110033
Uncontrolled Keywords: Kompetensi Auditor Internal, Independensi Auditor Internal, Kualitas Audit
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Nov 2021 03:28
Last Modified: 11 Apr 2022 01:45
URI: http://repository.mercubuana.ac.id/id/eprint/50038

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