PENGARUH ETIKA AUDITOR DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI

JULIANTI, PUJIHASTUTI DWI (2023) PENGARUH ETIKA AUDITOR DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to identify and analyze the effect of auditor ethics and professional skepticism on audit quality with remote audit as a moderating variable. This study uses primary data obtained from questionnaire data distributed to external auditor respondents who work at a Public Accounting Firm in the South Jakarta Region. The sampling technique used purposive sampling. Multiple linear regression analysis technique using SmartPLS 3.2.9 with a significance level of 5%. The results of this study indicate that partially, auditor ethics and auditor professional skepticism have a positive and significant effect on audit quality, while remote audit variables cannot moderate the influence between auditor ethics and auditor professional skepticism on audit quality. Keywords: auditor ethics, auditor professional skepticism, remote audit. audit quality Penelitian ini bertujuan untuk mengatahui dan menganalisis pengaruh etika auditor dan skeptisisme profesional auditor terhadap kualitas audit dengan remote audit sebagai variabel moderasi. Penelitian ini menggunakan data primer yang diperoleh dari data kuesioner yang dibagikan kepada responden auditor eksternal yang bekerja pada Kantor Akuntan Publik di Wilayah Jakarta Selatan. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis regresi linier berganda dengan menggunakan SmartPLS 3.2.9 dengan tingkat signifikansi sebesar 5%. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel etika auditor dan skeptisisme profesional auditor berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan variabel remote audit tidak dapat memoderasi pengaruh antara etika auditor dan skeptisme profesional auditor terhadap kualitas audit. Kata Kunci : etika auditor, skeptisisme profesional auditor, remote audit. kualitas audit

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 032
Call Number: TA/55/23/045
NIM/NIDN Creators: 55520110062
Uncontrolled Keywords: etika auditor, skeptisisme profesional auditor, remote audit. kualitas audit
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 140 Systems Doctrines/Sistem Doktrin > 149 Other Philosophical Systems and Doctrines/Sistem Filsafat dan Doktrin Lainnya > 149.7 Agnosticism and Skepticism/Agnostisisme, Agnostik dan Skeptisisme
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi > 174.4 Business Ethics/Etika Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu > 657.83 Service and Professionals Activities/Kegiatan Pelayanan dan Profesional
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 02 Dec 2023 05:09
Last Modified: 02 Dec 2023 05:09
URI: http://repository.mercubuana.ac.id/id/eprint/84522

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