PENGARUH SKEPTISISME, TEKANAN WAKTU, TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT VARIABEL MODERASI REMOTE AUDIT SAAT PANDEMI COVID-19

SAPUTRO, KRISTIYANTO BAYU (2022) PENGARUH SKEPTISISME, TEKANAN WAKTU, TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT VARIABEL MODERASI REMOTE AUDIT SAAT PANDEMI COVID-19. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengkaji pengaruh skeptisisme profesional, tekanan waktu audit, dan pemanfaatan Teknologi Informasi (TI) terhadap kualitas audit. Selain itu, penelitian ini juga bertujuan untuk menganalisis dan mengkaji pengaruh remote audit dalam memoderasi hubungan skeptisisme profesional, tekanan waktu audit, dan pemanfaatan Teknologi Informasi (TI) terhadap kualitas audit. Sampel pada penelitian ini adalah auditor/pemeriksa pada Badan Pemeriksa Keuangan (BPK) RI, dengan jumlah sampel sebanyak 215 auditor. Analisis menggunakan Smart PLS 3.2.9, dengan melakukan analisis outer model, analisis inner model, dan analisis hipotesis. Hasil penelitian menunjukkan bahwa: (1) Skeptisisme profesional berpengaruh signifikan secara positif terhadap kualitas audit. Hal tersebut menunjukkan bahwa semakin besar skeptisisme profesional auditor maka semakin baik kualitas audit yang dihasilkan. (2) Tekanan waktu berpengaruh signifikan secara negatif terhadap kualitas audit. Hal tersebut menunjukkan bahwa semakin tinggi tekanan waktu audit, maka semakin rendah kualitas audit. (3) Pemanfaatan TI berpengaruh signifikan secara positif terhadap kualitas audit. Hal tersebut menunjukkan bahwa semakin tinggi pemanfaatan TI dalam audit, maka semakin tinggi kualitas audit yang dihasilkan. (4) Remote audit tidak memoderasi pengaruh skeptisisme profesional terhadap kualitas audit. Hal tersebut menunjukkan bahwa remote audit tidak memperkuat atau memperlemah pengaruh skeptisisme profesional terhadap kualitas audit. (5) Remote audit tidak memoderasi pengaruh tekanan waktu terhadap kualitas audit. Hal tersebut menunjukkan bahwa remote audit tidak memperkuat atau memperlemah pengaruh tekanan waktu terhadap kualitas audit. (6) Remote audit tidak memoderasi pemanfaatan TI terhadap kualitas audit. Hal tersebut menunjukkan bahwa remote audit tidak memperkuat atau memperlemah pengaruh pemanfaatan TI terhadap kualitas audit. Kata kunci : kualitas audit, skeptisisme profesional, tekanan waktu audit, pemanfaatan TI, remote audit. The purpose of this study is to analyze and examine the effect of professional skepticism, audit time pressure, and the use of Information Technology (IT) on audit quality. In addition, this study also aims to analyze and examine the effect of remote auditing in moderating the relationship between professional skepticism, audit time pressure, and the use of Information Technology (IT) on audit quality. The sample in this study were auditors at The Audit Board of The Republic of Indonesia (BPK RI), with a total sample of 215 auditors. The analysis uses Smart PLS 3.2.9, by the outer model analysis, the inner model analysis, and the hypothesis analysis. The results showed that: (1) Professional skepticism had a significant positive effect on audit quality. This shows that the greater the professional skepticism of the auditor, the better the quality of the resulting audit. (2) Time pressure has a significant negative effect on audit quality. This shows that the higher the audit time pressure, the lower the audit quality. (3) The use of IT has a significant positive effect on audit quality. This shows that the higher the utilization of IT in the audit, the higher the quality of the resulting audit. (4) Remote audit does not moderate the effect of professional skepticism on audit quality. This shows that remote auditing does not strengthen or weaken the effect of professional skepticism on audit quality. (5) Remote audit does not moderate the effect of time pressure on audit quality. This shows that remote audit does not strengthen or weaken the effect of time pressure on audit quality. (6) Remote audit does not moderate the use of IT on audit quality. This shows that remote audit does not strengthen or weaken the effect of IT utilization on audit quality. Keywords: audit quality, professional skepticism, audit time pressure, IT utilization, remote audit

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