Sinaga, Threesia Oktarin (2025) PENGARUH KOMPETENSI, INDEPENDENSI, DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (Studi Kasus Pada Auditor Internal PT Bank Panin Tbk). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Fenomena tersebut terjadi ketika Otoritas Jasa Keuangan (OJK) memberikan hukuman kepada Akuntan Publik Nunu Nurdiyaman, Jenly Hendrawan, dan Kantor Akuntan Publik Kosasih, Nurdiyaman, Mulyadi Tjahjo & Rekan (KNMT) karena dapat mendeteksi manipulasi keuangan PT Asuransi Adisarana Wanaartha (WAL) pada tahun 2014 hingga 2019. OJK akhirnya memberhentikan bisnis WAL pada Desember 2022. Dalam kajian ini, ketiganya Variabel utama yang diperiksa yaitu kompetensi, independensi, dan penggunaan teknik audit yang mencakup bantuan komputer yang berkaitan pada kualitas audit. Jenis riset yang dipakai yaitu kausal, merupakan metode penelitian dilangsungkan dengan menggambarkan studi objek yang sedang diteliti dengan berdasarkan angka-angka dari lapangan melalui kuisioner. Teknik sampling yang digunakan adalah teknik survei. Dalam pengolahan data menggunakan software Smart PLS (Partial Least Square). Populasi yang digunakan pada penelitian ini yaitu auditor internal PT Bank Panin Tbk di kantor Jakarta Pusat berjumlah 130 orang. Setelah ditelaah terlihat bahwa Kompetensi tidak mempunyai pengaruh yang nyata terhadap kualitas audit. Independesi signifikan berpengaruh terhadap Kualitas Audit. Teknik Audit Berbantuan Komputer berpengaruh secara signifikan terhadap Kualitas Audit. Pada penelitian selanjutnya memperluas dan menambahkan jumlah sampel dalam penelitian, tak hanya auditor internal yang berada di Kantor Jakarta Pusat tetapi masing-masing cabang yang PT Bank Panin. Dan diharapkan memperkaya pembahasan dengan menambahkan variabel lainnya, dapat disimpulkan bahwa adanya variabel lain yang bisa mempengaruhi varibel kualitas audit. This phenomenon occurred when the Financial Services Authority (OJK) punished Public Accountants Nunu Nurdiyaman, Jenly Hendrawan, and the Public Accounting Firm Kosasih, Nurdiyaman, Mulyadi Tjahjo & Rekan (KNMT) for being able to detect financial manipulation of PT Asuransi Adisarana Wanaartha (WAL) from 2014 to 2019. The OJK finally stopped WAL's business in December 2022. In this study, the three main variables examined were competence, independence, and the use of audit techniques that included computer assistance related to audit quality. The type of research used was causal, a research method carried out by describing the study of the object being studied based on figures from the field through a questionnaire. The sampling technique used was a survey technique. In data processing using Smart PLS (Partial Least Square) software. The population used in this study were 130 internal auditors of PT Bank Panin Tbk in the Central Jakarta office. After being reviewed, it was seen that Competence had no significant influence on audit quality. Independence significantly influenced Audit Quality. Computer-Assisted Audit Techniques significantly influenced Audit Quality. In further research, expanding and adding the number of samples in the study, not only internal auditors in the Central Jakarta Office but also each branch of PT Bank Panin. And it is hoped that enriching the discussion by adding other variables, it can be concluded that there are other variables that can influence audit quality variables.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110209 |
| Uncontrolled Keywords: | Kompetensi, Independensi, Teknik Audit Berbantuan Komputer, Kualitas Audit Competence, Independence, Computer-Assisted Audit Techniques, Audit Quality. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 08 Sep 2025 02:17 |
| Last Modified: | 08 Sep 2025 02:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97499 |
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