Haida, Sevina Rahma (2024) PENGARUH SKEPTISME PROFESIONAL, PERILAKU DISFUNGSIONAL AUDIT, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA BPK RI. Other thesis, UPN Veteran Yogyakarta.
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Abstract
vii
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh skeptisme profesional, perilaku
disfungsional audit, dan independensi auditor terhadap kualitas audit pada BPK-RI.
Populasi dari penelitian ini adalah seluruh anggota BPK-RI. Teknik penentuan
sampel menggunakan metode convenience sampling, yaitu teknik penentuan
sampel berdasarkan ketersediaan elemen populasi dan kemudahan
mendapatkannya. Sampel yang digunakan berjumlah 48 sampel. Penelitian ini
merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data primer
yang diperoleh dari hasil kuesioner yang dibagikan secara online kepada responden,
yaitu auditor BPK-RI. Teknik analisis data yang digunakan dalam penelitian ini
adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan
uji hipotesis dengan menggunakan SPSS (Statistic Product and Services Solution).
Hasil penelitian ini adalah skeptisme profesional berpengaruh terhadap kualitas
audit. Sedangkan perilaku disfungsional audit dan independensi auditor tidak
berpengaruh terhadap kualitas audit.
Kata Kunci: Skeptisme Profesional, Perilaku Disfungsional Audit, Independensi
Auditor, dan Kualitas Audit.
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ABSTRACT
This study aims to examine the effect of professional skepticism, dysfunctional audit
behavior, and auditor independence on audit quality at BPK-RI. The population of
this research were all members of the BPK-RI. The sampling technique used the
convenience sampling method, namely a sample determination technique based on
the availability of population elements and ease of obtaining them. This study
utilized a total of 48 samples. This research employed a quantitative approach. This
study relies on primary data sourced from a questionnaire distributed online to
BPK-RI auditors, serving as the respondents. The data analysis techniques used in
this research are descriptive statistical tests, classical assumption tests, multiple
linear regression analysis, and hypothesis testing using SPSS (Statistical Product
and Services Solution). The results of this research showed that professional
skepticism affects audit quality. Meanwhile, dysfunctional audit behavior and
auditor independence were not found to have a significant influence on audit
quality.
Keywords: Professional skepticism, Dysfunctional Audit Behavior, Auditor
Independence, and Audit Quality
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Professional skepticism, Dysfunctional Audit Behavior, Auditor Independence, and Audit Quality |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 11 Jul 2024 02:39 |
| Last Modified: | 11 Jul 2024 02:39 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/40213 |
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