FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR
| Main Authors: | Astakoni, I Made Purba, Wardita, I Wayan , Utami, Ni Made Satya , Nursiani, Ni Putu |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Faculty of Economics and Business, Universitas Warmadewa
, 2021
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| Subjects: | |
| Online Access: |
https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/2680 https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/2680/2001 |
Daftar Isi:
- This study has several objectives: 1) to determine and analyze the effect of auditor professionalism on audit quality; 2) to determine and analyze the effect of auditor competence on audit quality; 3) to identify and analyze the effect of auditor independence on audit quality. This research was conducted in several public accounting firms in Denpasar City with the research subjects being all auditors. The sample in this study were all auditors in Denpasar City as many as 112 people. Data collection techniques used were interviews with questionnaires with closed multiple choice. In this study, data analysis used the Partial Least Square (PLS) approach. The results of the study found that the overall strength of the model by looking at the coefficient of determination, Q-Square Predictive Relevance and Goodness of Fit (GoF) were declared very good. The first hypothesis, which states that auditor professionalism has a significant positive effect on audit quality. In testing, it was found that the professionalism of the auditors had a negative effect with a p-value below the specified standard, it means that hypothesis 1 (H1) cannot be accepted. Second hypothesis. which states that auditor competence has a significant positive effect on audit quality. In testing, it was found that the auditor's competence had a positive effect with a p-value above the set standard, it means that hypothesis 2 (H2) can be accepted. The third hypothesis, which states that auditor independence has a significant positive effect on audit quality. In testing, it was found that the auditor's independence had a positive effect with a p-value above the set standard, it means that hypothesis 3 (H3) can be accepted.
- Penelitian ini memiliki beberapa tujuan ;1) untuk mengetahui dan menganalisis pengaruh profesionalisme auditor terhadap kualitas audit; 2) untuk mengetahui dan menganalisis pengaruh kompetensi auditor terhadap kualitas audit;3) untuk mengetahui dan menganalisis pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilakukan di beberapa Kantor Akuntan Publik (KAP) di Kota Denpasar dengan subyek penelitian adalah seluruh auditor. Sampel dalam penelitian ini adalah seluruh auditor yang ada di Kota Denpasar sebanyak 112 orang . Teknik pengumpulan data yang digunakan adalah wawancara dengan alat bantu kuesioner dengan pilihan ganda tertutup. Dalam penelitian ini analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menemukan bahwa kekuatan model secara keseluruhan dengan melihat koefisien determinasi, Q-Square Predictive Relevance dan Goodness of Fit (GoF) dinyatakan sangat baik. Hipotesis pertama, yang menyatakan profesionalisme auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa profesionalisme auditor berpengaruh negatif dengan dengan p-value dibawah standar yang ditetapkan, itu berarti hipotesis 1 (H1) tidak dapat diterima. Hipotesis kedua. yang menyatakan kompetensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa kompetensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 2 (H2) dapat diterima. Hipotesis ketiga, yang menyatakan independensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa independensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 3 (H3) dapat diterima.