PUTRI, NAFADILAH SEKAR (2022) PENGARUH AKUNTABILITAS DAN PROFESIONALISME TERHADAP KUALITAS JASA AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Kantor Akuntan Publik (KAP) di Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is analyze the effect of Accountability, Professionalism, and Auditor Ethics to Quality of Audit Services and to find out whether Auditor Ethics can moderate the relationship between Accountability and Professionalism to Quality of Audit Services. This research was conducted at the Public Accounting Firm (KAP) in West Jakarta. The sample in this study were 6 KAP from 35 KAP with a total of 60 respondents. The sampling technique used in the study was the convience sampling method and the data collection method using questionnaires. The data analysis method used in this study is multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of SPSS 20 version application program. The results shows that (1) Accountability has a significant positive effect on Audit Service Quality, (2) Auditor Professionalism and Ethics does not affect the Quality of Audit Services, (3) Auditor Ethics is able to moderate Accountability and Professionalism on Audit Service Quality. Keywords: Accountability, Professionalism, Auditor Ethics, Quality of Audit Services. Penelitian ini bertujuan menguji pengaruh Akuntabilitas, Profesionalisme, dan Etika Auditor terhadap Kualitas Jasa Audit. Kemudian untuk mengetahui apakah Etika Auditor dapat memoderasi hubungan antara Akuntabilitas dan Profesionalisme dengan Kualitas Jasa Audit. Penelitian ini dilakukan di Kantor Akuntan Publik (KAP) di Jakarta Barat. Sampel pada penelitian ini sebanyak 6 KAP dari 35 KAP dengan total responden sebanyak 60 orang. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode convience sampling dan metode pengumpulan data dengan penyebaran kuesioner. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan program aplikasi SPSS versi 20. Hasil penelitian ini menunjukan bahwa (1) Akuntabilitas berpengaruh positif secara signifikan terhadap Kualitas Jasa Audit, (2) Profesionalisme dan Etika Auditor tidak berpengaruh terhadap Kualitas Jasa Audit, (3) Etika Auditor mampu memoderasi Akuntabilitas dan Profesionalisme terhadap Kualitas Jasa Audit Kata kunci : Akuntabilitas, Profesionalisme, Etika Auditor, Kualitas Jasa Audit.
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