Pengaruh kompetensi dan integritas auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi: studi pada direktorat jenderal bea dan cukai
Info Katalog
File Repositori
File Jurnal : 00000000000000112492.pdf
Nomor Panggil : 123012011055
Subyek : Performance;Quality control--Auditing
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Slamet Wiyono
Kata Kunci : competence, integrity, auditor ethics, audit quality
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2023_TA_MAK_123012011055_Halaman-Judul.pdf | 9 | |
| 2. | 2023_TA_MAK_123012011055_Lembar-Pengesahan.pdf | 7 | |
| 3. | 2023_TA_MAK_123012011055_Bab-1-Pendahuluan.pdf | 5 | |
| 4. | 2023_TA_MAK_123012011055_Bab-2-Tinjauan-Pustaka.pdf | 19 |
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| 5. | 2023_TA_MAK_123012011055_Bab-3-Metodologi-Penelitian.pdf | 12 |
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| 6. | 2023_TA_MAK_123012011055_Bab-4-Analisis-dan-Pembahasan.pdf | 19 |
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| 7. | 2023_TA_MAK_123012011055_Bab-5-Kesimpulan.pdf | 3 |
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| 8. | 2023_TA_MAK_123012011055_Daftar-Pustaka.pdf | 3 | |
| 9. | 2023_TA_MAK_123012011055_Daftar-Lampiran.pdf | 13 |
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P Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh kompetensi dan integritas terhadap kualitas audit yang dimoderasi oleh etika auditor di Direktorat Jenderal Bea dan Cukai. Penelitian ini dilakukan dengan menggunakan metode survei dengan pendekatan analisis kuantitatif. Ukuran populasi dalam penelitian ini adalah 326auditor kepabeanan dan cukai. Sampel penelitian dipilih sebanyak 102 auditor denganmenggunakan metode convenience sampling. Pengambilan data primer menggunakanmetode kuesioner dan Teknik analisis data menggunakan Moderated RegressionAnalysis (MRA). Berdasarkan pengujian hipotesa menunjukkan Kompetensi auditor danIntegritas auditor secara parsial berpengaruh positif terhadap Kualitas Audit. Selain ituetika auditor dapat memoderasi kompetensi auditor. Sedangkan Integritas dapat dimoderasi oleh etika auditor.
T The purpose of this research is to determine that Auditor’s competency and Integrity affect audit quality with Ethics of Auditor from Directorate General of Customs and Excise as a moderating variable . This research was conducted using quantitative analysis approach method as a survey method. As the population of this research were 316 auditors from Directorate General of Customs and Excise. The sampling from the population of this research was 102 auditor and as a sampling method , researcher was using Convenience Sampling method. The primary data researcher collected mainly through questionnaire and the data analysis technique used in this study is the technique of multiple regression analysis (MRA). The result of this research showed that Auditor’s Competency and Integrity have a positive partial effect on Audit Quality. In addition Auditor’s Ethic moderate Auditor’s Competency, while Auditor’s Integrity can be moderated by Ethic of Auditor.
