Pengaruh Spesialisasi Auditor dan Skeptisisme Profesional terhadap Kualitas Audit (Studi Empiris KAP Jakarta Timur)

Hulu, Agus Insafi Rosniwati (2022) Pengaruh Spesialisasi Auditor dan Skeptisisme Profesional terhadap Kualitas Audit (Studi Empiris KAP Jakarta Timur). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Kasus skandal kualitas audit yang menjerat sejumlah KAP seperti kasus PT Garuda Indonesia Tbk ditahun 2019 beserta kasus lainnya yang menjerat auditor maupun KAP dapat memberikan dampak negatif akan penilaian kualitas audit. Banyak faktor yang mempengaruhi kualitas audit baik dari luar maupun dari dalam diri auditor itu sendiri. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah pengaruh Spesialisasi Auditor dan Skeptisisme Profesional Terhadap Kualitas Audit (Studi Empiris KAP di Jakarta Timur). Populasi dalam penelitian ini adalah KAP yang terdaftar di Direktori Institut Akuntan Publik Indoneisa 2022 yang diambil melalui website resmi dari IAPI. Metode penelitian dalam skripsi ini adalah analisis statistik deskriptif, uji validitas & reabilitas, uji asumsi klasik mencakup uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, uji t, uji F, dan uji koefisien determinasi. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda. Pengumpulan data pada penelitian ini menggunakan kuesioner yang dibagikan kepada responden dan kembali sesuai dengan jumlah kuesioner yang disebarkan kepada responden. Data yang dikumpulkan diolah dengan menggunakan alat pengujian software SPSS. Variabel independen pada penelitian ini adalah spesialisasi auditor dan skeptisisme profesional sedangkan variabel dependennya adalah kualitas audit. Jumlah populasi penelitian ini terdiri dari 46 KAP dengan menggunakan purposive sampling diperoleh 10 KAP sebagai sampel dengan auditor sebagai responden berjumlah 60 orang. Jenis data yang dipakai adalah data primer dan sekunder. Hasil penelitian menunjukkan bahwa, (1) Spesialisasi Auditor tidak berpengaruh signifikan terhadap Kualitas Audit, (2) Skeptisisme Profesional berpengaruh signifikan terhadap Kualitas Audit dan (3) Spesialisasi Auditor dan Skeptisisme Profesional secara simultan berpengaruh signifikan terhadap Kualitas Audit. Kata Kunci : Spesialisasi auditor, skeptisisme profesional, kualitas audit, auditor, KAP, SPSS./ The audit quality scandal cases ensnaring several public accounting firms, such as the PT Garuda Indonesia Tbk case in 2019 and other cases could have negatively impacted the audit quality assessment. Many factors affect audit quality both from outside and from within the auditor himself. The research aimed to determine and analyze the effect of Auditor Specialization and Professional Skepticism on Audit Quality (Empirical Study of public accounting firms in East Jakarta). The research population was the public accounting firm registered in the 2022 Indonesian Institute of Certified Public Accountants Directory taken from the official website of IAPI. The research method was descriptive statistical analysis, validity & reliability test, classical assumption test including normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, t-test, F-test, and coefficient of determination test. The research hypotheses used multiple regression analysis techniques. The data collection used questionnaires distributed to respondents and returned according to the number of questionnaires distributed to respondents. The collected data were processed using the SPSS software testing tool. The independent variables were auditor specialization and professional skepticism, while the dependent variable was audit quality. The total population consisted of 46 public accounting firms, and from purposive sampling obtained 10 public accounting firms as samples with 60 auditors as respondents. The data used were primary and secondary data. The results showed that (1) Auditor Specialization had no significant effect on Audit Quality, (2) Professional Skepticism had a significant effect on Audit Quality, and (3) Auditor Specialization and Professional Skepticism simultaneously had a significant effect on Audit Quality. Keywords : Auditor specialization, professional skepticism, audit quality, auditor, Public Accounting Firms, SPSS.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorManurung, Jean PaiamanNIDN0326015701jean.manurung@uki.ac.id
Thesis advisorTobing, Fenny B.N.LNIDN0309066103fenny.tobing@uki.ac.id
Additional Information: Nomor Panggil : TA 657.45 Hul p 2022
Subjects: SOCIAL SCIENCES
SOCIAL SCIENCES > Public finance
SOCIAL SCIENCES > Public finance > Public accounting. Auditing
Divisions: FAKULTAS EKONOMI DAN BISNIS > Akuntansi
Depositing User: Users 2126 not found.
Date Deposited: 21 Oct 2022 03:57
Last Modified: 15 Mar 2023 06:44
URI: http://repository.uki.ac.id/id/eprint/9302

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