PENGARUH KOMPETENSI, INDEPENDENSI DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten Barito Kuala)

Hamid, Azwar (2023) PENGARUH KOMPETENSI, INDEPENDENSI DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten Barito Kuala). Masters thesis, Universitas Islam Kalimantan MAB.

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Abstract

Tujuan penelitian ini dilakukan untuk: (1) Menguji dan menganalisis pengaruh secara parsial kompetensi auditor terhadap kualitas audit pada Inspektorat Kabupaten Barito Kuala. (2) Menguji dan menganalisis pengaruh secara parsial independensi auditor terhadap kualitas audit pada Inspektorat Kabupaten Barito Kuala. (3) Menguji dan menganalisis pengaruh secara parsial skeptisisme profesional auditor terhadap kualitas audit pada Inspektorat Kabupaten Barito Kuala. (4) Menguji dan menganalisis pengaruh secara simultan kompetensi, independensi dan skeptisisme profesional auditor terhadap kualitas audit pada Inspektorat Kabupaten Barito Kuala. Penelitian ini dilakukan pada Inspektorat Kabupaten Barito Kuala. Metode yang digunakan adalah metode deskriptif kuantitatif. Populasi penelitian ini adalah seluruh PNS yang bekerja pada Inspektorat Kabupaten Barito Kuala sejumlah 39 orang. Data diperoleh berdasarkan hasil kuesioner. Teknik analisis data menggunakan program SPSS IBM versi 20. Pengujian validitas menggunakan korelasi product moment pearson dan reliabilitas menggunakan cronbach’s alpha. Pengujian asumsi klasik menggunakan uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Analisis data menggunakan regresi linier berganda. Hasil penelitian (1) Secara parsial variabel Kompetensi (X1) memberikan pengaruh sebesar 2,896 terhadap Kualitas Audit. (2) Secara parsial variabel Independensi (X2) memberikan pengaruh sebesar 3,181 terhadap Kualitas Audit. (3) Secara parsial variabel Skeptisisme Profesional (X3) memberikan pengaruh sebesar 2,301 terhadap Kualitas Audit. (4) Secara simultan variabel Kompetensi, Independensi dan Skeptisisme Profesional Auditor tersebut berpengaruh signifikan sebesar 66,8% terhadap Kualitas Audit. The objectives of this study were to: (1) test and analyze the partial effect of auditor competence on audit quality at the Barito Kuala Regency Inspectorate. (2) partially examine and analyze the effect of auditor independence on audit quality at the Barito Kuala Regency Inspectorate. (3) Testing and partially analyzing the effect of auditor professional skepticism on audit quality at the Barito Kuala District Inspectorate. (4) Testing and analyzing the effect of simultaneously competence, independence and professional skepticism of auditors on audit quality at the Barito Kuala District Inspectorate. This research was conducted at the Barito Kuala District Inspectorate. The method used is descriptive quantitative method. The population of this research is all civil servants who work at the Inspectorate of Barito Kuala Regency, a total of 39 people. Data obtained based on the results of the questionnaire. The data analysis technique uses the IBM SPSS version 20 program. Validity testing uses Pearson's product moment correlation and reliability using Cronbach's alpha. The classical assumption test uses normality, multicollinearity, autocorrelation and heteroscedasticity tests. Data analysis used multiple linear regression. The results of the study (1) Partially, the Competence variable (X1) has an effect of 2.896 on Audit Quality. (2) Partially the independence variable (X2) has an effect of 3.181 on audit quality. (3) Partially, the variable Professional Skepticism (X3) has an effect of 2,301 on Audit Quality. (4) Simultaneously the variables of Competence, Independence and Professional Skepticism of Auditors have a significant effect of 66.8% on Audit Quality.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Kompetensi, Independensi, Skeptisisme Profesional Auditor dan Kualitas Audit Keywords: Competence, Independence, Auditor Professional Skepticism and Audit Quality
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Muhammad Faisal Perdana Putera
Date Deposited: 16 Sep 2023 02:59
Last Modified: 16 Sep 2023 02:59
URI: http://eprints.uniska-bjm.ac.id/id/eprint/17647

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