PENGARUH KUALITAS AUDITOR INTERNAL TERHADAP KEPUASAN AUDITEE (Studi Kasus Pada Holding Company PT XYZ)

FEBRIANTI, RIANITA (2021) PENGARUH KUALITAS AUDITOR INTERNAL TERHADAP KEPUASAN AUDITEE (Studi Kasus Pada Holding Company PT XYZ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the quality of internal auditors as measured including the role of internal auditors, professionalism, skepticism, and the audit process on auditee satisfaction. The study was conducted at a private holding company in Jakarta. The data was collected using a questionnaire, from as many as 84 questionnaires distributed, 76 questionnaires were returned and completely filled out. Data were analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM). The results showed that the role of internal auditors, professionalism, and skepticism had no effect on auditee satisfaction. Meanwhile, the audit process has an effect on auditee satisfaction. Keywords : Quality of Internal Auditors, Role of Internal Auditors, Professionalism, Skepticism, Audit Process, Auditee Satisfaction. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas auditor internal yang diukur meliputi peran auditor internal, profesionalisme, skeptisme, dan proses audit terhadap kepuasan auditee (auditee satisfaction). Studi dilakukan pada salah satu holding Perusahaan Swasta di Jakarta. Pengumpulan data menggunakan kuesioner, dari sebanyak 84 kuesioner yang disebarkan, sebanyak 76 kuesioner yang kembali dan terisi lengkap. Data dianalisis dengan menggunakan Partial Least Square – Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa peran auditor internal, profesionalisme, dan skeptisme tidak berpengaruh terhadap kepuasan auditee. Sedangkan proses audit berpengaruh terhadap kepuasan auditee. Kata kunci : Kualitas Auditor Internal, Peran Auditor Internal, Profesionalisme, Skeptisme Proses Audit, Kepuasan Auditee, Auditee Satisfaction.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515110106
Uncontrolled Keywords: Kualitas Auditor Internal, Peran Auditor Internal, Profesionalisme, Skeptisme Proses Audit, Kepuasan Auditee, Auditee Satisfaction.
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: 07 Dec 2021 06:39
Last Modified: 07 Dec 2021 06:39
URI: http://repository.mercubuana.ac.id/id/eprint/51502

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