PENGARUH MORAL REASONINGDAN PERUBAHAN KEWENANGAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Eksternal di BPK RI)

MARIANNE, PRISKILA (2020) PENGARUH MORAL REASONINGDAN PERUBAHAN KEWENANGAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Eksternal di BPK RI). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence regarding the Effect of Moral Reasoning and Change of Authority on Audit Quality. The sample in this study consisted of 30 auditors in 5 KAP who had been registered at BPK RI until 2019. The data collection method used in this study was a questionnaire distrib-uted directly to respondents. The analysis technique used in the study is descrip-tive analysis and multiple regression analysis. The results of this study indicate that Moral Reasoning has a significant positive effect on Audit Quality, Change of Authoritysignificant positive effect on Audit Quality. Keywords:Moral Reasoning, Change of Authority, Audit Quality, Audit Fee Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Moral Reasoning dan Perubahan Kewenangan Terhadap Kualitas Audit dan Audit Fee sebagai variabel Moderating. Sampel dalam penelitian ini terdari dari 30 orang auditor di 5 KAP yang sudah terdaftar di BPK RI sampai 2019. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner yang disebar langsung ke responden. Teknik analisa yang digunakan dalam penelitian yaitu analisis deskiptif dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Moral Reasoning berpengaruh positif signifikan terhadap Kualitas Audit, Perubahan Kewenangan berpengaruh positif signifikan terhadap Kualitas Audit. Kata kunci: Moral Reasoning, Perubahan Kewenangan, Kualitas Audit, Audit Fee

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/482
NIM: 43214110080
Uncontrolled Keywords: Moral Reasoning, Perubahan Kewenangan, Kualitas Audit, Audit Fee
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: Virda Syifa
Date Deposited: 11 Mar 2020 04:59
Last Modified: 11 Mar 2020 04:59
URI: http://repository.mercubuana.ac.id/id/eprint/51307

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