PENGARUH KOMPETENSI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Auditor Internal PT. Bank Rakyat Indonesia (BRI) Tbk)

PUTRI, ANANDA LIANA (2021) PENGARUH KOMPETENSI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Auditor Internal PT. Bank Rakyat Indonesia (BRI) Tbk). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of competency, work experience, and internal control auditor's on audit quality. This type of research uses quantitative methods. The sampling technique (sampling) is using nonprobability sampling by means of saturated sampling and data collection techniques using primary data sourced from the results of distributed questionnaires. The population in this study were 32 internal auditors as respondents at PT. Bank Rakyat Indonesia, Tbk head office Jakarta, in the Internal Audit Unit (SKAI). The research was conducted in 2020. The analytical method used is the Structural Equation Model (SEM) and data processing techniques are carried out using Smart PLS (Partial Least Square) software for windows version 3.0. The results of this research indicate that competence has no effect on audit quality. Work experience has no effect on audit quality. Auditor's internal control has an effect on audit quality. Key Words: Competence, Work Experience, Internal Control, Audit Quality. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman kerja, dan pengendalian internal auditor terhadap kualitas audit. Jenis penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel (sampling) yaitu menggunakan nonprobability sampling dengan cara sampling jenuh dan teknik pengumpulan data menggunakan data primer yang bersumber dari hasil kuesioner yang disebarkan. Populasi pada penelitian ini adalah 32 auditor internal sebagai responden di PT. Bank Rakyat Indonesia, Tbk kantor pusat Jakarta, pada unit Satuan Kerja Audit Intern (SKAI). Penelitian dilakukan pada tahun 2020. Metode analisis yang digunakan adalah Structural Equation Model (SEM) dan teknik pengolahan data dilakukan dengan menggunakan software Smart PLS (Partial Least Square) for windows versi 3.0. Hasil penelitian ini menunjukkan bahwa kompetensi tidak berpengaruh terhadap kualitas audit. Pengalaman kerja tidak berpengaruh terhadap kualitas audit. Pengendalian internal auditor berpengaruh terhadap kualitas audit. Kata Kunci: Kompetensi, Pengalaman Kerja, Pengendalian Internal, Kualitas Audit.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518310005
Uncontrolled Keywords: Kompetensi, Pengalaman Kerja, Pengendalian Internal, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
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 > 657.452 Audit Reports/Laporan Audit
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Feb 2022 02:53
Last Modified: 25 Feb 2022 02:53
URI: http://repository.mercubuana.ac.id/id/eprint/56729

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