Pengaruh supervisi audit dan teknik audit jarak jauh terhadap kualitas audit dengan due professional care sebagai variabel moderating (studi kasus Kantor Akuntan Publik DKI Jakarta)
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File Repositori
Nomor Panggil : 123012011087
Subyek : Financial statements;Auditing - Quality control
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Bambang Soedaryono
Kata Kunci : audit supervision, remote audit techniques, due professional care, audit quality
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TS_MAK_123012011087_Halaman-Judul.pdf | ||
| 2. | 2023_TS_MAK_123012011087_Lembar-Pengesahan.pdf | ||
| 3. | 2023_TS_MAK_123012011087_Bab-1-Pendahuluan.pdf | ||
| 4. | 2023_TS_MAK_123012011087_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2023_TS_MAK_123012011087_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2023_TS_MAK_123012011087_Bab-4-Hasil-dan-Pembahasan.pdf |
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| 7. | 2023_TS_MAK_123012011087_Bab-5-Kesimpulan.pdf | ||
| 8. | 2023_TS_MAK_123012011087_Daftar-Pustaka.pdf | ||
| 9. | 2023_TS_MAK_123012011087_Lampiran.pdf |
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P Penelitian ini bertujuan untuk memperoleh bukti empiris Pengaruh Supervisi Audit dan Teknik Audit Jarak Jauh terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Moderating (Studi Kasus Kantor Akuntan Publik DKI Jakarta). Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik DKI Jakarta. Pengambilan sampel dilakukan dengan menggunakan convenience sampling. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Data dianalisis menggunakan Partial Least Square (Smart PLS) pada Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa Supervisi Audit berpengaruh positif terhadap Kualitas Audit., Teknik Audit Jarak Jauh berpengaruh positif terhadap Kualitas Audit, Due Professional Care berpengaruh positif terhadap Kualitas Audit, Due Professional Care tidak mampu memoderasi variabel Supervisi Audit terhadap Kualitas Audit dan Due Professional Care mampu memoderasi variabel Teknik Audit Jarak Jauh terhadap Kualitas Audit.
T This study aims to obtain empirical evidence of the Effect of Audit Supervision and Remote Audit Techniques on Audit Quality with Due Professional Care as a Moderating Variable (Case Study of DKI Jakarta Public Accounting Firm). The population in this study are auditors who work at the DKI Jakarta Public Accounting Firm. Sampling was carried out using convenience sampling. The primary data collection method used is the questionnaire method. Data were analyzed using Partial Least Square (Smart PLS) in Structural Equation Modeling (SEM). The results showed that Audit Supervision had a positive effect on Audit Quality, Remote Audit Techniques had a positive effect on Audit Quality, Due Professional Care had a positive effect on Audit Quality, Due Professional Care was not able to moderate the Audit Supervision variable on Audit Quality and Due Professional Care was able to moderate variable Remote Audit Techniques on Audit Quality.
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