PENGARUH PENGALAMAN KERJA DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT DENGAN GENDER SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor KAP yang mengikuti PPL IAPI di Jakarta Tahun 2020)

SAPUTRA, MOCH. RIYAN (2020) PENGARUH PENGALAMAN KERJA DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT DENGAN GENDER SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor KAP yang mengikuti PPL IAPI di Jakarta Tahun 2020). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the effect of work experience and due professional care on audit quality with gender as a moderating variable. Respondents in this study were KAP auditors who participated in PPL IAPI in Jakarta. This research was conducted on 76 respondents using primary data through questionnaires distributed directly to respondents. The sampling method used in this study was purposive sampling. This research method uses qualitative and causal descriptive methods. Data in this study were analyzed using Smart PLS Version 3.0 software. The results of this study indicate that significant positive work experience on audit quality, due professionals care have a significant positive effect on audit quality. But gender is not a moderating variable for work experience and due professional care for audit quality. Keywords: Work Experience, Due Professional Care, Gender, Audit Quality Penelitian ini bertujuan untuk menguji pengaruh pengalaman kerja dan due professional care terhadap kualitas audit dengan gender sebagai variabel pemoderasi. Responden dalam penelitian ini adalah auditor KAP yang mengikuti PPL IAPI di Jakarta. Penelitian ini dilakukan terhadap 76 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada responden. Metode penentu sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif dan kausal. Data dalam penelitian ini dianalisis dengan menggunakan software Smart PLS Versi 3.0. Hasil penelitian ini menunjukkan bahwa pengalaman kerja berpengaruh positif signifikan terhadap kualitas audit, due professional care berpengaruh positif signifikan terhadap kualitas audit. Namun gender bukanlah variabel moderating bagi pengalaman kerja dan due professional care terhadap kualitas audit. Kata Kunci : Pengalaman Kerja, Due Professional Care, Gender, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 241
NIM/NIDN Creators: 43216110433
Uncontrolled Keywords: Pengalaman Kerja, Due Professional Care, Gender, Kualitas Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 13:29
Last Modified: 13 Jul 2022 02:50
URI: http://repository.mercubuana.ac.id/id/eprint/56357

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