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PENGARUH KOMPETENSI AUDITOR, SKEPTISME PROFESIONAL, INTEGRITAS, OBJEKTIVITAS, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PENDETEKSIAN KECURANGAN ATAS LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kantor Akuntan Publik di Kota Padang)

Authors: Cindy, Nabila;

PENGARUH KOMPETENSI AUDITOR, SKEPTISME PROFESIONAL, INTEGRITAS, OBJEKTIVITAS, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PENDETEKSIAN KECURANGAN ATAS LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kantor Akuntan Publik di Kota Padang)

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris tentang pengaruh Kompetensi Auditor, Skeptisme Profesional, Integritas, Objektivitas, Dan Independensi Auditor Terhadap Kualitas Audit Dengan Pendeteksian Kecurangan Atas Laporan Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Kantor Akuntan Publik Di Kota Padang). Penelitian ini menggunakan alat analisis data Partial Least Square. Partial Least Square atau PLS merupakan analisis persamaan struktural (SEM) berbasis varian yang secara simultan dapat melakukan model pengukuran sekaligus pengujian model structural dan jenis data yang digunakan yaitu data primer beruba penyebaran beberapa pernyataan dalam bentuk kuesioner, baik secara langsung, maupun secara online via e-mail. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sebanyak 51 sampel yang akan diolah. Hasil penelitian menemukan bahwa kompetensi auditor,skeptisme professional, dan objektivitas berpengaruh terhadap kualitas audit, sementara integritas dan independensi tidak terlalu berpengaruh, karena telah tertutupi dengan variable lainnya. Kata Kunci : Kompetensi Auditor, Skeptisme Profesional, Integritas, Objektivitas, Independensi Auditor ,Kualitas Audit ,Pendeteksian Kecurangan Atas Laporan Keuangan

Country
Indonesia
Related Organizations
Keywords

HF5601 Accounting

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  • citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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