PENGARUH AUDIT TENURE DAN AUDIT DELAY TERHADAP AUDIT EXPECTATION GAP

KHOIRIYAH, HUDI (2020) PENGARUH AUDIT TENURE DAN AUDIT DELAY TERHADAP AUDIT EXPECTATION GAP. S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This study consists of audit tenure, audit delay, and audit expectation gap where the rise of audit scandals in the last decade has made the audit profession a major focus. The existence of audit expectation gap is allegedly a strong factor for failures that occur in a company. In this study, the study population included all auditors of the South Jakarta Regional Public Accountant Office and consisted of 100 respondents as research samples. Data collection was carried out by field research (survey using a questionnaire) and library research. This research was conducted with descriptive statistical methods, verification methods, and hypothesis testing (bootstrapping) using the SmartPLS program as an analysis tool. Data analysis was performed to test the validity and reliability of the data. The results of this study concluded that audit tenure affects audit expectation gap and audit delay affects audit expectation gap. The conclusion of this study shows the influence of audit tenure and audit delay on audit expectation gap that occurs as a causal factor in the audit profession scandal. Keywords: audit profession, fraud, audit tenure, audit delay, audit expectation gap. ABSTRAK Penelitian ini berisikan mengenai audit tenure, audit delay, dan audit expectation gap dimana maraknya skandal audit dalam dekade terakhir ini telah membuat profesi audit menjadi sorotan utama. Keberadaan audit expectation gap disinyalir sebagai faktor kuat atas kegagalan yang terjadi pada sebuah perusahaan. Dalam penelitian ini, yang menjadi populasi penelitian adalah seluruh auditor Kantor Akuntan Publik Wilayah Jakarta Selatan dan terdiri dari 100 responden sebagai sampel penelitian. Pengumpulan data dilakukan dengan penelitian lapangan (survei menggunakan kuesioner) dan penelitian pustaka. Penelitian ini dilakukan dengan metode statistik deskriptif, metode verifikatif, dan uji hipotesis (bootstrapping) menggunakan program SmartPLS sebagai alat analisis. Analisis data dilakukan untuk uji validitas dan reliabilitas data. Hasil penelitian ini menyimpulkan bahwa audit tenure berpengaruh terhadap audit expectation gap dan audit delay berpengaruh terhadap audit expectation gap. Kesimpulan dari penelitian ini menunjukkan adanya pengaruh dari audit tenure dan audit delay atas audit expectation gap yang terjadi sebagai faktor penyebab dalam skandal profesi audit. Kata kunci: profesi audit, fraud, audit tenure, audit delay, audit expectation gap.

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