PURWANTO, HENDI (2021) PENGARUH KOMPETENSI, TIME BUDGET PRESSURE DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research was to analyze the influence of competence, time budget pressure and audit complexity with motivation as moderating. The study uses quantitative methods, by sending a survey to a population of 100 respondents from external parties, namely accountants and KAP auditors who are domiciled in the DKI Jakarta area. The survey was conducted on several sample members whose data were collected using a questionnaire. The results showed that the competence variable and time budget pressure had a positive effect on audit quality, because the better the competencies possessed by each auditor, the higher the quality of financial reports, while a tight time budget caused the auditor to leave the planned part in the audit stage. (part of the audit plan) which can be important and can result in lowering the quality of the resulting audit, while complexity has a negative effect on audit quality, because in this study the auditors felt it was easier because of the use of accounting software in carrying out the audit process. An integrated accounting system helps auditors to carry out audits more easily. The results showed that motivation was unable to moderate the effect of competence and complexity on audit quality when the tasks assigned to the auditors were not in accordance with their competencies and the emphasis was only on understanding the client's systems and SOPs without discussing the breadth of divisions within the company or its industry. Meanwhile, the results of data processing show that motivation can moderate the effect of time budget pressure on audit quality. Keywords: Audit, Public Accounting Firm, Auditor, Audit Quality, Auditor Competence, Audit Complexity and Auditor Motivation Tujuan dari penelitian ini adalah untuk menganalisis Pengaruh Kompetensi, Time Budget Pressure dan Kompleksitas Audit dengan Motivasi Sebagai Moderasi. Penelitian menggunakan metode kuantitatif, dengan mengirimkan survei pada populasi 100 orang responden dari pihak external yaitu akuntan dan auditor KAP yang berdomisili didaerah DKI Jakarta. Survei dilakukan terhadap beberapa anggota sampel yang pengumpulan datanya menggunakan kuesioner. Hasil penelitian menunjukkan bahwa variabel kompetensi dan time budget pressure berpengaruh positif terhadap kualitas audit, karena semakin baik kompetensi yang dimiliki oleh tiap auditor akan memberikan hasil laporan keuangan yang semakin berkualitas, sementara itu time budget yang ketat menyebabkan auditor meninggalkan bagian yang telah direncanakan dalam tahapan audit (bagian dari audit plan) yang bisa jadi penting dan dapat berakibat menurunkan kualitas audit yang dihasilkan, sedangkan kompleksitas berpengaruh negatif terhadap kualitas audit, karena dalam penelitian ini auditor merasa dimudahkan karena adanya penggunaan software akuntansi dalam menjalankan proses audit. Sistem akuntansi yang terintegrasi membantu auditor untuk melaksanakan audit dengan lebih mudah. Hasil penelitian yang menunjukkan motivasi tidak mampu memoderasi pengaruh kompetensi dan kompleksitas terhadap kualitas audit terjadi ketika tugas yang dibebankan kepada auditor tidak sesuai dengan kompetensi yang dimilikinya dan motivasi penekannya hanya pada pemahaman sistim dan SOP klien tanpa membahas keluasan divisi dalam Perusahaan atau industrinya. Sementara, hasil olah data menunjukkan bahwa motivasi dapat memoderasi pengaruh time budget pressure terhadap kualitas audit. Kata kunci: Audit, Kantor Akuntan Publik, Auditor, Kualitas Audit, Kompetensi Auditor, Kompleksitas Audit dan Motivasi Auditor.
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