FATA, KHAIRUL (2025) PENGARUH DYSFUNCTIONAL AUDIT BEHAVIOUR, PENERAPAN INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Survei Pada Akuntan Publik di Jakarta). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of dysfunctional audit behavior, independence, and competence on audit quality, as well as the role of auditor ethics as a moderation variable. Data is collected from auditors working in Public Accounting Firms through structured questionnaires. Validity and reliability tests are carried out to ensure that the research instruments meet measurement standards. Data analysis uses multiple linear regression to test the influence of independent variables on dependent variables, as well as moderation tests to understand the role of auditor ethics. The results show that dysfunctional audit behavior has a significant negative influence on audit quality. On the contrary, independence and competence have a significant positive influence. In addition, auditor ethics strengthens the relationship between audit competence and quality, but does not have a significant effect on the relationship between independence and audit quality. This study makes a theoretical contribution by revealing important factors that affect audit quality, as well as providing practical implications for Public Accounting Firms to improve training and supervision of auditors. Policy recommendations are also proposed to maintain the professionalism of auditors in order to increase public trust in audit results. This research is expected to be a reference for related studies in the future. Keywords: Dysfunctional audit behavior, independence, competence, audit quality, auditor ethics. Penelitian ini bertujuan untuk menganalisis pengaruh perilaku audit disfungsional, independensi, dan kompetensi terhadap kualitas audit, serta peran etika auditor sebagai variabel moderasi. Data dikumpulkan dari auditor yang bekerja di Kantor Akuntan Publik melalui kuesioner terstruktur. Uji validitas dan reliabilitas dilakukan untuk memastikan instrumen penelitian memenuhi standar pengukuran. Analisis data menggunakan regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen, serta uji moderasi untuk memahami peran etika auditor. Hasil penelitian menunjukkan bahwa perilaku audit disfungsional memiliki pengaruh negatif signifikan terhadap kualitas audit. Sebaliknya, independensi dan kompetensi memiliki pengaruh positif signifikan. Selain itu, etika auditor memperkuat hubungan antara kompetensi dan kualitas audit, namun tidak berpengaruh signifikan dalam hubungan independensi dan kualitas audit. Studi ini memberikan kontribusi teoretis dengan mengungkap faktorfaktor penting yang memengaruhi kualitas audit, sekaligus memberikan implikasi praktis bagi Kantor Akuntan Publik untuk meningkatkan pelatihan dan pengawasan terhadap auditor. Rekomendasi kebijakan juga diajukan untuk menjaga profesionalisme auditor dalam rangka meningkatkan kepercayaan publik terhadap hasil audit. Penelitian ini diharapkan menjadi referensi bagi studi terkait di masa mendatang. Kata Kunci: Perilaku audit disfungsional, independensi, kompetensi, kualitas audit, etika auditor.
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