SURIN, BHAHTIAR (2020) PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, KOMPETENSI DAN AUDIT JUDGEMENT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana.
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Abstract
The research is to determine the effect of the task complexity, independence, competence and audit judgement of auditors on audit quality. The object for this research is auditors who work in the Public Accounting Firm (KAP) in South Jakarta. Types of data used in this research are the primary data. The method of data collection is done using questionnaires. This research was conducted to 70 respondents. Analysis of the data used namely using Partial Least Square version 3.0. The results of this research indicate that task complexity has significant influence on audit quality, independence has significant influence on audit quality, competence has significant effect on audit quality, audit judgement doesnt have has significantly influenced audit quality. This is evidenced from the result of the path coefficient in the inner model. Keywords: task complexity, independence, competence, audit judgement, audit quality. Penelitian ini untuk mengetahui pengaruh kompleksitas tugas, independensi, kompetensi dan audit judgement terhadap kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Selatan. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Penelitian ini dilakukan terhadap 70 responden. Analisis data yang digunakan yaitu menggunakan Partial Least Square Versi 3,0. Hasil penelitian ini menunjukkan bahwa kompleksitas tugas berpengaruh signifikan terhadap kualitas audit, independensi berpengaruh signifikan terhadap kualitas audit, kompetensi berpengaruh signifikan terhadap kualitas audit, audit judgement tidak berpengaruh signifikan terhadap kualitas audit. Hal ini dibuktikan dari uji path cofficients dalam inner model. Kata kunci: kompleksitas tugas, independensi, kompetensi, audit judgement, kualitas audit.
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