ARISTAWA, SATRIA (2026) PENGARUH KARAKTERISTIK PERSONAL, KOMPETENSI, DAN PENGALAMAN AUDITOR ,TERHADAP KUALITAS AUDIT DI JAKARTA (Studi pada Auditor yang Pernah Mengaudit Sektor Pemerintahan di Jakarta). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the influence of auditors’ personal characteristics, competence, and experience on audit quality among auditors conducting audits in the government sector in Jakarta. Audit quality issues in Indonesia remain a serious concern, as evidenced by various findings and audit violations reported by supervisory institutions. This study employs a quantitative approach using a survey method. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), including (1) the assessment of the measurement model (outer model) to evaluate convergent validity, discriminant validity, and construct reliability, and (2) the assessment of the structural model (inner model) to examine the relationships between variables and test the research hypotheses. The hypothesis testing results indicate that personal characteristics, specifically the dimension of professional skepticism (β=0.384), auditor competence in terms of audit knowledge (β=0.275), and auditor experience (β=0.403) have positive and significant effects on audit quality, with auditor experience being the most dominant factor. The study concludes that audit quality can be enhanced through the strengthening of personal characteristics, technical knowledge, and practical experience of auditors via continuous training and professional development programs.. Keywords: Audit quality, personal characteristic, professional skepticism, audit competency, audit knowledge, audit experience, government audit, PLS-SEM. Penelitian ini bertujuan untuk menguji pengaruh karakteristik personal, kompetensi, dan pengalaman auditor terhadap kualitas audit pada auditor yang melakukan audit di sektor pemerintahan di Jakarta. Masalah kualitas audit di Indonesia masih menjadi perhatian serius, terlihat dari berbagai temuan dan pelanggaran audit yang dilaporkan oleh lembaga pengawas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) meliputi (1) pengujian model pengukuran (outer model) untuk menilai validitas konvergen, validitas diskriminan, dan reliabilitas konstruk serta (2) pengujian model struktural (inner model) untuk menilai hubungan antar variabel dan untuk menguji hipotsis penelitian. Hasil uji hipotesis menunjukkan bahwa Karakteristik personal dimensi skeptisisme profesional (β=0,384), Kompetensi auditor dimensi pengetahuan audit (β=0,275), dan pengalaman auditor (β=0,403) berpengaruh positif dan signifikan terhadap kualitas audit, dengan pengalaman auditor menjadi faktor yang paling dominan. Penelitian ini menyimpulkan bahwa peningkatan kualitas audit dapat dilakukan melalui penguatan karakter personal, pengetahuan teknis, dan pengalaman praktis auditor melalui pelatihan berkelanjutan dan program pengembangan profesional. Kata kunci: Kualitas audit, karakteristik profesional, kompetensi auditor, pengetahuan audit, pengalaman auditor, audit sektor pemerintah, PLS-SEM.
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