Pengaruh perencanaan audit, teknik audit jarak jauh, supervisi audit dan bukti audit terhadap kualitas audit dengan due professional care sebagai variabel moderating pada kantor akuntan publik di Bandung
Info Katalog
File Repositori
File Jurnal : 00000000000000114934.pdf
Nomor Panggil : 123012011033
Subyek : Auditing
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Sukrisno Agoes
Kata Kunci : audit planning, remote audit techniques, audit supervision, audit evidence, due professional care.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TS_MAK_123012011033_Halaman-Judul.pdf | 11 | |
| 2. | 2023_TS_MAK_123012011033_Lembar-Pengesahan.pdf | 7 | |
| 3. | 2023_TS_MAK_123012011033_Bab-1-Pendahuluan.pdf | 13 | |
| 4. | 2023_TS_MAK_123012011033_Bab-2-Tinjauan-Pustaka.pdf | 54 |
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| 5. | 2023_TS_MAK_123012011033_Bab-3-Metode-Penelitian.pdf | 27 |
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| 6. | 2023_TS_MAK_123012011033_Bab-4-Hasil-dan-Pembahasan.pdf | 18 |
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| 7. | 2023_TS_MAK_123012011033_Bab-5-Kesimpulan.pdf | 8 | |
| 8. | 2023_TS_MAK_123012011033_Daftar-Pustaka.pdf | 6 | |
| 9. | 2023_TS_MAK_123012011033_Lampiran.pdf | 4 |
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K Kualitas audit merepresentasikan kinerja auditor dalam melaksanakan tugas yang diembannya. tujuan dari penelitian ini untuk mengetahui pengaruh perencanaan audit, teknik audit jarak jauh, supervisi audit dan bukti audit terhadap kualitas audit dan menganalisis bahwa due professional care dapat memoderasi pengaruh perencanaan, teknik audit jarak jauh, supervisi dan bukti audit terhadap kualitas audit. Penelitian ini dilakukan dengan menggunakan metode survei dengan menyebarkan kuisioner kepada auditor yang bekerja pada Kantor Akuntan Publik di kota Bandung. Pengambilan sampel menggunakan probability sampling data dianalisis dengan menggunakan structural equation model partial least square (SEM-PLS). sampel dalam penelitian sebanyak 100 responden. Hasil penelitian menunjukkan secara parsial perencanaan audit, teknik audit jarak jauh, supervisi audit berpengaruh positif dan signifikan terhadap kualitas audit, namun bukti audit tidak berpengaruh terhadap kualitas audit. Due professional tidak dapat memoderasi pengaruh perencanaan audit, teknik audit jarak jauh, bukti audit secara parsial terhadap kualitas audit, namun due professional care dapat memoderasi pengaruh supervisi audit terhadap kualitas audit.
A Audit quality represents the auditor's performance in carrying out the duties assigned. The purpose of this study is to determine the effect of audit planning, remote audit techniques, audit supervision, and audit evidence on audit quality and to analyze whether due professional care can moderate the effect of planning, remote audit techniques, audit supervision, and audit evidence on audit quality. This research was conducted using a survey method by distributing questionnaires to auditors who work at public accounting firms in the city of Bandung. Sampling using probability sampling The data was analyzed using the structural equation model partial least squares (SEM-PLS). The sample in the study was composed of 100 respondents. The results showed that partially audited planning, remote audit techniques, and audit supervision had a positive and significant effect on audit quality, but audit evidence had no effect on audit quality. Professionals cannot moderate the effect of audit planning, remote audit techniques, or partial audit evidence on audit quality; however, professional care can moderate the effect of audit supervision on audit quality.