PENGARUH ETIKA AUDITOR, SKEPTISME AUDITOR, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT
(Studi Empiris Kantor Akuntan Publik di Jakarta Pusat dan Jakarta Timur )
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
TRI HATMOKO, WAHYU
Subject
Auditing
Datestamp
2021-11-09 05:49:45
Abstract :
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Etika Auditor, Skeptisme Auditor, dan Rotasi Auditorterhadap Kualitas Audit . Variabel independen pada penelitian ini yaitu Etika Auditor, Skeptisme Auditor dan Rotasi Auditor dan variabel dependen yaitu Kualitas Audit ini dilakukan di Kantor Akuntan Publik wilayah Jakarta Timur dan Jakarta Pusat. Sampel yang diambil menggunakan teknik Purposive Sampling, dengan jumlah sampel 80 responden dari 20 Kantor Akuntan Publik. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Hasil penelitian menunjukkan bahwa : (1) Etika Auditor berpengaruh terhadap Kualitas Audit. (2) Skeptisme Auditor berpengaruh terhadap Kualitas Audit. (3) Rotasi Auditor berpengaruh terhadap Kualitas Audit. Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa etika auditor, skeptisme auditor dan rotasi auditor secara bersama-sama(simultan) berpengaruh terhadap kualitas audit. Kata Kunci : Etika Auditor, Skeptisme Auditor, Rotasi Auditor, Kualitas Audit ABSTRACT This study aims to examine whether the influence of Auditor Ethics, Auditor Skeptism, and Auditor Rotation on Audit Quality. The independent variables in this study are Auditor Ethics, Auditor Skepticism and Auditor Rotation and the dependent variable is Audit Quality conducted at the Central Jakarta and East Jakarta Public Accounting Firm. Samples were taken using Purposive Sampling techniques, with a sample of 80 respondents from 20 Public Accounting Firms. To answer the hypothesis of this study using a type of descriptive research, quantitative approach, which was measured using multiple linear regression based methods with SPSS 23. The results of the study show that: (1) Auditor Ethics influences Audit Quality. (2) Auditor skepticism influences Audit Quality. (3) Auditor Rotation influences Audit Quality. While the results of the study from the simultaneous test concluded that the ethics of auditors, auditor skepticism and auditor rotation together (simultaneous) affect audit quality. Keywords: Auditor Ethics, Auditor Skeptism, Auditor Rotation, Audit Quality
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Etika Auditor, Skeptisme Auditor, dan Rotasi Auditorterhadap Kualitas Audit . Variabel independen pada penelitian ini yaitu Etika Auditor, Skeptisme Auditor dan Rotasi Auditor dan variabel dependen yaitu Kualitas Audit ini dilakukan di Kantor Akuntan Publik wilayah Jakarta Timur dan Jakarta Pusat. Sampel yang diambil menggunakan teknik Purposive Sampling, dengan jumlah sampel 80 responden dari 20 Kantor Akuntan Publik. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Hasil penelitian menunjukkan bahwa : (1) Etika Auditor berpengaruh terhadap Kualitas Audit. (2) Skeptisme Auditor berpengaruh terhadap Kualitas Audit. (3) Rotasi Auditor berpengaruh terhadap Kualitas Audit. Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa etika auditor, skeptisme auditor dan rotasi auditor secara bersama-sama(simultan) berpengaruh terhadap kualitas audit. Kata Kunci : Etika Auditor, Skeptisme Auditor, Rotasi Auditor, Kualitas Audit ABSTRACT This study aims to examine whether the influence of Auditor Ethics, Auditor Skeptism, and Auditor Rotation on Audit Quality. The independent variables in this study are Auditor Ethics, Auditor Skepticism and Auditor Rotation and the dependent variable is Audit Quality conducted at the Central Jakarta and East Jakarta Public Accounting Firm. Samples were taken using Purposive Sampling techniques, with a sample of 80 respondents from 20 Public Accounting Firms. To answer the hypothesis of this study using a type of descriptive research, quantitative approach, which was measured using multiple linear regression based methods with SPSS 23. The results of the study show that: (1) Auditor Ethics influences Audit Quality. (2) Auditor skepticism influences Audit Quality. (3) Auditor Rotation influences Audit Quality. While the results of the study from the simultaneous test concluded that the ethics of auditors, auditor skepticism and auditor rotation together (simultaneous) affect audit quality. Keywords: Auditor Ethics, Auditor Skeptism, Auditor Rotation, Audit Quality
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