PENGARUH AUDIT TENURE DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL PEMODERASI (Studi Pada Kantor Akuntan Publik di Jakarta Selatan & Jakarta Barat)

NOOR, AFANIN SOEMARTINI (2024) PENGARUH AUDIT TENURE DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL PEMODERASI (Studi Pada Kantor Akuntan Publik di Jakarta Selatan & Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Audit Tenure, and Audit Fee on Audit Quality with Competence as a moderating variable. The independent variables used in this study are audit tenure and audit fees, while the dependent variable used is audit quality and competence as a moderating variable. The population of this study were auditors who worked at Public Accounting Firms in South Jakarta and West Jakarta. This study uses primary data by distributing questionnaires to 10 PAF in South Jakarta and 10 PAF in West Jakarta. The hypothesis is tested with the SmartPLS 4 application and the resulting hypothesis is that audit tenure has no effect on audit quality, while audit fees have an influence on audit quality. Competence as a potential moderating variable (homologiser moderator) is unable to moderate the relationship between audit tenure and audit quality. In addition, competence also acts as a predictor moderator variable (predictor moderator) and is unable to moderate the relationship between audit fees and audit quality. Keywords : Audit Tenure, Audit Fees, Audit Quality, Competence Penelitian ini bertujuan untuk mengetahui pengaruh Audit Tenure, dan Audit Fee terhadap Kualitas Audit dengan Kompetensi sebagai variabel pemoderasi. Variabel independen yang digunakan pada penelitian ini yaitu audit tenure dan audit fee, sedangkan variabel dependen yang digunakan adalah kualitas audit dan kompetensi sebagai variabel pemoderasi. Populasi penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Jakarta Selatan dan Jakarta Barat. Penelitian ini menggunakan data primer dengan penyebaran kuesioner pada 10 KAP di Jakarta Selatan dan 10 KAP di Jakarta Barat. Hipotesa diuji dengan aplikasi SmartPLS 4 dan hipotesis yang dihasilkan yaitu audit tenure tidak berpengaruh terhadap kualitas audit, sedangkan audit fee memiliki pengaruh terhadap kualitas audit. Kompetensi sebagai variabel moderasi potensial (homologiser moderator) tidak mampu memoderasi hubungan audit tenure terhadap kualitas audit. Selain itu kompetensi juga berperan sebagai variabel moderasi prediktor (predictor moderator) dan tidak mampu memoderasi hubungan audit fee terhadap kualitas audit. Kata Kunci : Audit Tenure, Audit Fee, Kualitas Audit, Kompetensi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 151
NIM/NIDN Creators: 43218010086
Uncontrolled Keywords: Audit Tenure, Audit Fee, Kualitas Audit, Kompetensi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 25 Jun 2024 03:06
Last Modified: 26 Jun 2024 03:18
URI: http://repository.mercubuana.ac.id/id/eprint/89152

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