Update Artikelilmiah: 17371

FRENDI TRI PRASETIA

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Abstrak (Bhs. Indonesia)

Penelitian ini adalah penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor dan komitmen profesional sebagai variabel moderasi. Populasi dari objek penelitian ini adalah seluruh auditor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah. Jumlah responden sebanyak 55 orang diperoleh dengan metode sampel acak berstrata proporsional. Pengujian hipotesis menggunakan analisis regresi linier berganda dan analisis regresi moderasi dengan metode nilai selisih mutlak
Berdasarkan analisis data dan pengujian hipotesis disimpulkan bahwa (1) kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, (2) independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, (3) etika auditor memperkuat pengaruh kompetensi auditor terhadap kualitas audit, (4) etika auditor tidak memperkuat pengaruh independensi auditor terhadap kualitas audit, (5) komitmen profesional auditor tidak memperkuat pengaruh kompetensi auditor terhadap kualitas audit, (6) komitmen profesional auditor memperkuat pengaruh independensi auditor terhadap kualitas audit. Variasi perubahan kualitas audit dapat dijelaskan sebesar 33,40% oleh kompetensi dan independensi auditor, sedangkan 66,60% dijelaskan oleh variabel-variabel lain yang tidak diteliti.

Abtrak (Bhs. Inggris)

This research is a quantitative study which aims to determine the effect of the competence and independence on the quality of audit with the ethic of auditor and professional commitment as moderating variable. The population of the object in this research were all of auditors Finance and Development Supervisory Agency (BPKP) Representative of Central Java Province. The size of the respondents was 55 people obtained by the method of proportionate stratified random sampling. Hypothesis testing use multiple regression analysis and moderated regression analysis method of absolute difference value.
Based on the data analysis and hypothesis testing, it is concluded that (1) the competence of auditor positively and significantly influenced the quality of audit, (2) the independence of auditor positively and significantly influenced the quality of audit, (3) the ethic of auditor strengthened the influence of the competence of auditor on the quality of audit, (4) the ethic of auditor couldn’t strengthen the influence of the independence of auditor on the quality of audit, (5) the professional commitment of auditor couldn’t strengthen the influence of the competence of auditor on the quality of audit, (6) the professional commitment of auditor strengthened the influence of the independence of auditor on the quality of audit. Variation change of the quality of audit can be explained by variable 33,40% of the competence and independence of auditor, whereas 66,60% is explained by other variables not examined.

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