EKA PUTRI, SINDY (2022) PENGARUH INTEGRITAS, OBJEKTIVITAS, KOMPETENSI, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DI PERWAKILAN BADAN PEMERIKSAAN KEUANGAN REPUBLIK INDONESIA (BPK RI) PERWAKILAN PROVINSI JAMBI. S1 thesis, Universitas Jambi.
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Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis Pengaruh Integritas, Objektivitas, Kompetensi, dan Skeptisme Profesional terhadap Kualitas Audit di Perwakilan BPK RI Perwakilan Provinsi Jambi. Dalam penelitian ini menggunakan metode penelitian yang bersifat deskriptif kuantitatif. Dalam mengumpulkan data menggunakan teknik survey dengan melakukan penyebaran kuesioner kepada seluruh auditor BPK Provinsi Jambi. Dalam penelitian ini, sampel yang digunakan sebanyak 59 orang auditor. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan pendekatan Partial Least Square (PLS) dengan bantuan software SmartPLS 3.3.3. Hasil uji hipotesis secara parsial menunjukkan bahwa integritas dan objektivitas tidak berpengaruh terhadap kualitas audit, sedangkan kompetensi dan skeptisme profesional berpengaruh terhadap kualitas audit. Dan hasil uji secara simultan menunjukkan bahwa integritas, objektivitas, kompetensi, dan skeptisme profesional terhadap kualitas audit. This study aimed to provide empirical evidence and analyze the Effect of Integrity, Objectivity, Competence, and Professional Skepticism on Audit Quality in the Representatives of BPK RI Representatives of Jambi Province. In this study using a quantitative descriptive research method. In collecting data using a technical survey by distributing questionnaires to all BPK Jambi Province auditors. In this study, the sample used was 59 auditors. The type of data used is primary data. This study uses a Partial Least Square (PLS) approach with the help of SmartPLS 3.3.3 software. The results of partial hypothesis testing indicate that integrity and objectivity have no effect on audit quality, while professional competence and skepticism affect audit quality. And the test results simultaneously show that the integrity, objectivity, competence, and professional skepticism of audit quality.
| Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Integritas, Objektivitas, Kompetensi, Skeptisme Profesional, Kualitas Audit. Integrity, Objectivity, Competence, Professional Skepticism, Audit Quality. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
| Depositing User: | Putri |
| Date Deposited: | 12 Apr 2022 03:10 |
| Last Modified: | 12 Apr 2022 03:10 |
| URI: | https://repository.unja.ac.id/id/eprint/32685 |
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