Update Artikelilmiah: 6818

HAPPY KRISNUR MEIRO

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis signifikansi pengaruh kompetensi sumber daya manusia maupun pemanfaatan teknologi informasi terhadap kualitas audit serta untuk mengetahui dan menganalisis signifikansi pengaruh etika auditor dalam memoderasi hubungan antara kompetensi sumber daya manusia maupun pemanfaatan teknologi informasi dengan kualitas audit.
Jenis penelitian ini adalah survei terhadap auditor internal bank yang beroperasi                  di wilayah Kota Purwokerto. Jumlah sampel penelitian ini adalah 43 responden yang ditentukan berdasarkan rumus Slovin, sedengankan teknik analisis yang digunakan adalah regresi moderasi. Berdasarkan hasil analisis regresi moderasi diperoleh nilai t hitung variabel kompetensi sumber daya manusia, pemanfaatan teknologi informasi, variabel moderasi_1 maupun nilai t hitung variabel moderasi_2 masing-masing lebih besar dari nilai t tabel. Dengan demikian, maka hipotesis pertama, kedua, ketiga dan keempat dapat diterima.  
Berdasarkan hasil analisis data, maka dapat diambil kesimpulan bahwa kompetensi sumber daya manusia maupun pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas audit, etika auditor memoderasi secara signifikan pengaruh kompetensi sumber daya manusia maupun pemanfaatan teknologi informasi terhadap kualitas audit pada perbankan yang beroperasi di wilayah Kota Purwokerto.

Abtrak (Bhs. Inggris)

This research is entitled “The Effect of Competence and Utilization of Information Technology on Audit Quality with Auditor Ethics as Moderating Variable (Survey on Bank Internal Auditing Operates in Purwokerto City)”. The aims of research are to find out and to analyze the significant effect of human resources competency as well as utilization of information technology on audit quality, and so to find out and to analyze the moderating role of auditor ethics in the effect of human resources competency as well as utilization of information technology on audit quality.
The proposed hypotheses of research are:
1.	Competence of human resources has significant effect on audit quality.
2.	Utilization of information technology has significant effect on audit quality. 
3.	Auditor ethics moderates the effect of human resources competency on audit quality.
4.	Auditor ethics moderates the effect of utilization of information technology on audit quality.
The method of research is survey with technique data analysis is moderated regression analysis.  Based on the results of moderated regression analysis, it has got the t statistic value of human resources competency as well as utilization of information technology each is greater than the value of ttable, t statistic value of first moderating as well as second moderating variable each is greater than the value of ttable. Therefore, the first, second, third and fourth hypotheses can be accepted.  
Based on the result of data analysis, it can be concluded that competence of human resources as well as utilization of information technology have significant effect on audit quality, and so the auditor ethics significantly moderates the effect of human resources competency as well as utilization of information technology on audit quality.
Based on the conclusions, then can be implied that the management of banks operating in Purwokerto city need to improve the intelligence capabilities, the ability to create a good imagination skill, to create the creative attitude and innovation, implementing the system-based organizations working on the optimal use of information technology, creating a work culture that supports improved attitudes and behavior ethic of the employees, especially the internal auditors.

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