Pengaruh Independensi Auditor dan Skeptisme Profesional terhadap Kualitas Audit dan Penilaian Risiko dengan Anggaran Waktu Audit sebagai Variabel Moderasi (Studi Empiris Pada Auditor Internal Inspektorat Provinsi Banten)
| Main Author: | Juliando, Elfan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3295/1/Pengaruh%20Independensi%20Auditor%20dan%20Skeptisme%20Profesional%20terhadap%20Kualitas%20Audit%20dan%20Penilaian%20Risiko%20dengan%20Anggaran%20Waktu%20Audit%20sebagai%20Variabel%20Moderasi.pdf https://eprints.untirta.ac.id/3295/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to determine the Influence: (1) Auditor Independence on Audit Quality and Risk Assessment, (2) Professional Skepticism on Audit Quality and Risk Assessment, (3) Audit Time Budget in moderating the relationship of Auditor Independence to Audit Quality, (4) Audit Time Budget in moderating the relationship of Professional Skeptics to Risk Assessment. Data was collected by distributing questionnaires with purposive sampling technique to the respondents. Respondents in this study were internal auditors in the Banten inspectorate. The data analysis technique uses SEM with the help of SmartPLS version 3.0 software. Based on the results of the research and discussion the researcher can draw the conclusion that auditor independence has a positive and significant effect on audit quality, auditor independence has a positive and significant effect on risk assessment, professional skepticism has a positive and significant effect on audit quality, professional skepticism has a positive and significant effect on risk assessment, audit time budget is not able to moderate the relationship of auditor independence to audit quality, audit time budget is not able to moderate the relationship between professional skepticism and risk assessment. Keywords:Audit Quality,Risk Assessment,Auditor Independence,Professional Skeptism, Audit Time Budget.