ETIKA PROFESI DAN PENGALAMAN AUDIT PENGARUHNYA TERHADAP AUDIT BERBASIS RISIKO DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Auditor Kantor Akuntan Publik di DKI Jakarta)

AN NISAA, RIZKY (2020) ETIKA PROFESI DAN PENGALAMAN AUDIT PENGARUHNYA TERHADAP AUDIT BERBASIS RISIKO DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Auditor Kantor Akuntan Publik di DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Professional Ethics, Audit Experience on Risk-Based Audit and Fees Audit as moderating variables. The sample in this study were 40 auditors who worked in 5 Public Accounting Firms DKI Jakarta area. The data collection method used in this study was a questionnaire that was distributed directly to respondents. The analysis technique used in this research is moderation regression analysis. The results of this study indicate that Professional Ethics has a significant positive effect on Risk-Based Audit, Audit Experience has a significant positive effect on Risk-Based Audit, Fee Audit can moderate the influence of Professional Ethics on Risk-Based Audit, and Fee Audit can moderate the effect of Audit Experience on Risk-Based Audit. Keywords: Professional Ethics, Audit Experience, Fee Audit, Risk Based Audit Penelitian ini bertujuan untuk mengetahui pengaruh Etika Profesi, Pengalaman Audit terhadap Audit Berbasis Risiko dan Fee Audit sebagai variabel moderasi. Sampel dalam penelitian ini adalah 40 auditor yang bekerja di 5 Kantor Akuntan Publik (KAP) wilayah DKI Jakarta. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Teknik analisa yang digunakan dalam penelitian ini adalah analisis regresi moderasi. Hasil penelitian ini menunjukan bahwa Etika Profesi berpengaruh positif signifikan terhadap Audit Berbasis Risiko, Pengalaman Audit berpengaruh positif signifikan terhadap Audit Berbasis Risiko, Fee Audit dapat memoderasi pengaruh Etika Profesi terhadap Audit Berbasis Risiko, dan Fee Audit dapat memoderasi pengaruh Pengalaman Audit terhadap Audit Berbasis Risiko. Kata kunci: Etika Profesi, Pengalaman Audit, Fee Audit, Audit Berbasis Risiko

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 073
NIM/NIDN Creators: 43214110004
Additional Information: Etika Profesi, Pengalaman Audit, Fee Audit, Audit Berbasis Risiko
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Jan 2022 14:06
Last Modified: 03 Feb 2022 04:13
URI: http://repository.mercubuana.ac.id/id/eprint/54298

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