Artikel Ilmiah : C1N023001 a.n. HUDZAIFAH ILYAS AHMADIN
| NIM | C1N023001 |
|---|---|
| Namamhs | HUDZAIFAH ILYAS AHMADIN |
| Judul Artikel | THE EFFECT OF INDEPENDENCE AND COMPETENCE ON AUDIT QUALITY WITH AUDITOR INTEGRITY AS A MODERATING VARIABLE (SURVEY AT BPKP YOGYAKARTA REPRESENTATIVE OFFICE) |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh independensi dan kompetensi terhadap kualitas audit dengan integritas auditor sebagai variabel moderasi (Survey pada Kantor Perwakilan BPKP Yogyakarta). Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda dan analisis Moderated Regression Analysis (MRA) menggunakan perangkat lunak IBM SPSS 26. Sampel penelitian ditentukan menggunakan rumus Slovin dari populasi 108 auditor, dengan jumlah minimum 52 responden. Dalam pelaksanaannya, data diperoleh melalui kuesioner yang dikembalikan oleh 54 auditor dan digunakan dalam analisis. Hasil penelitian menunjukkan bahwa: (1) Independensi berpengaruh positif dan signifikan terhadap kualitas audit, (2) Kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) Integritas secara signifikan memoderasi pengaruh independensi terhadap kualitas audit, dan (4) Integritas tidak memoderasi pengaruh kompetensi terhadap kualitas audit. Temuan ini mengindikasikan bahwa integritas auditor hanya mampu memperkuat hubungan antara independensi dan kualitas audit. |
| Abtrak (Bhs. Inggris) | This study aims to analyze the effect of independence and competence on audit quality with auditor integrity as a moderating variable (Survey at the BPKP Yogyakarta Representative Office). This research uses a quantitative approach with multiple linear regression methods and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS 26 software. The sample was determined using the Slovin formula from a population of 108 auditors, with a minimum requirement of 52 respondents. In practice, data were obtained through questionnaires returned by 54 auditors, which were then used in the analysis. The results show that: (1) Independence has a positive and significant effect on audit quality, (2) Competence has a positive and significant effect on audit quality, (3) Integrity significantly moderates the effect of independence on audit quality, and (4) Integrity does not moderate the effect of competence on audit quality. These findings indicate that auditor integrity is only able to strengthen the relationship between independence and audit quality. |
| Kata kunci | Independensi, Kompetensi, Kualitas Audit, Integritas Auditor |
| Pembimbing 1 | Dr. Wita Ramadhanti, SE., Ak., M.SA. |
| Pembimbing 2 | Prof. Dr. Eko Suyono, SE., M.Si., Ak., CA., CPA |
| Pembimbing 3 | Prof. Dr. Dewi Susilowati, M.Si., Ak., CA |
| Tahun | 2025 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2025-08-19 10:12:26.443007 |