| NIM | C1I020016 |
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| Namamhs | CAHAYA MENTARI HERDINA BUDIONO |
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| Judul Artikel | THE INFLUENCE OF INDEPENDENCE, COMPETENCE, MOTIVATION, PROFESSIONAL SKEPTICISM, AND ORGANIZATIONAL COMMITMENT ON THE AUDIT QUALITY (STUDY AT YOGYAKARTA CITY INSPECTORATE AND YOGYAKARTA REGIONAL INSPECTORATE) |
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| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitin kuantitatif yang berjudul “Pengaruh Independensi, Kompetensi, Motivasi, Skeptisme Profesional, dan Komitmen Organisasi terhadap Kualitas Audit (Studi pada Inspektorat Kota Yogyakarta dan Inspektorat Daerah Yogyakarta)”. Populasi dalam penelitian ini adalah auditor yang merupakan pegawai di Kantor Inspektorat Kota Yogyakarta dan Inspektorat Daerah Yogyakarta. Jumlah responden dalam penelitian ini sebanyak 87 responden yang ditentukan menggunakan metode sampel jenuh (sensus sampling). Data penelitian merupakan data primer yang dikumpulkan menggunakan kuesioner melalui Google Forms. Berdasarkan hasil penelitian dan analisis data menggunakan analisis regresi linier berganda pada penelitian ini menunjukkan bahwa: (1) Independensi berpengaruh positif terhadap kualitas audit, (2) Kompetensi berpengaruh positif terhadap kualitas audit, (3) Motivasi berpengaruh positif terhadap kualitas audit, (4) Skeptisme Profesional berpengaruh positif terhadap kualitas audit, sedangkan (5) Komitmen Organisasi tidak berpengaruh terhadap kualitas audit. |
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| Abtrak (Bhs. Inggris) | This research is a quantitative study entitled “The Influence of Independence, Competence, Motivation, Professional Skepticism, and Organizational Commitment on The Audit Quality (Study at the Yogyakarta City Inspectorate and the Yogyakarta Regional Inspectorate)”. The population in this study are auditors who are working in the Yogyakarta City Inspectorate Office and the Yogyakarta Regional Inspectorate. The number of respondents in this study are 87 respondents who were determined using the saturated sample method (census sampling). The research data is primary data collected using a questionnaire through google form. Based on the results of research and data analysis using multiple linear regression analysis in this study, it shows that: (1) Independence has a positive influence on audit quality, (2) Competence has a positive influence on audit quality, (3) Motivation has a positive influence on audit quality, (4) Professional Skepticism has a positive influence on audit quality, while (5) Organizational Commitment does not influence audit quality. |
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| Kata kunci | Independence, Competence, Motivation, Professional Skepticism, Organizational Commitment, Audit Quality |
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| Pembimbing 1 | Dr. Siti Maghfiroh, SE, M.Si, Ak. |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2024 |
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| Jumlah Halaman | 13 |
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| Tgl. Entri | 2024-07-19 11:39:53.080569 |
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