HAYA, ZASKIA ALIKA (2022) PENGARUH SKEPTISME PROFESIONALISME, PENGETAHUAN AUDITOR DAN TEKANAN KLIEN TERHADAP KUALITAS AUDIT DI MASA PANDEMI COVID 19 (Studi Empiris pada Kantor Akuntan Publik Jakarta Timur yang terdaftar di IAPI). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Tujuan dari penelitian ini untuk membuktikan pengaruh Skeptisme Profesionalisme, Pengetahuan Auditor dan Tekanan Klien Terhadap Kualitas Audit Dimasa Pandemi Covid 19. Kualitas Audit adalah segala kemungkinan bagi auditor untuk menemukan pelanggaran sistem saat mengaudit laporan keuangan klien.. Data yang digunakan merupakan data primer yaitu kuesioner sebagai instrumen teknik pengumpulan data yang disebarkan kepada responden. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di wilayah Jakarta Timur. Kriteria responden yaitu auditor yang bekerja di wilayah Jakarta Timur, memiliki pengalaman minimal 1 tahun dan menempuh pendidikan minimal S1. Jumlah kuesioner yang kembali yaitu 103 dan yang dapat dianalisis yaitu 76. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil dari penelitian ini yaitu Skeptisme Profesionalisme dan Tekanan Klien berpengaruh signifikan terhadap Kualitas Audit. Sedangkan Pengetahuan Auditor tidak berpengaruh signifikan terhadap Kualitas Audit. Kata Kunci : Kualitas Audit, Skeptisme Profesionalisme, Pengetahuan Auditor, Tekanan Klien ABSTRACT The purpose of this study is to prove the effect of Professional Skepticism, Auditor Knowledge and Client Pressure on Audit Quality During the Covid 19 Pandemic. Audit quality is all possibilities for auditors to find system violations when auditing client financial statements. The data used is primary data, namely questionnaires as instrument of data collection techniques distributed to respondents. Respondents in this study were auditors who worked in a Public Accounting Firm in East Jakarta. The respondent's criteria are auditors who work in the East Jakarta area, have a minimum of 1 year experience and have a minimum education of S1. The number of returned questionnaires is 103 and those that can be analyzed are 76. The data analysis method used is Partial Least Square (PLS) with the SmartPLS 3.0 analysis tool. The results of this study are Professional Skepticism and Client Pressure have a significant effect on Audit Quality. Meanwhile, Auditor Knowledge has no significant effect on Audit Quality. Keyword : Audit Quality, Professional Skepticism, Auditor Knowledge, Client Pressure
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 015 |
| NIM/NIDN Creators: | 43218210048 |
| Uncontrolled Keywords: | Kata Kunci : Kualitas Audit, Skeptisme Profesionalisme, Pengetahuan Auditor, Tekanan Klien |
| Subjects: | 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Oct 2022 05:58 |
| Last Modified: | 06 Oct 2022 05:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70014 |
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