Integritas Auditor Sebagai Pemoderasi : Pengaruh Kompetensi, Independensi, Kompleksitas Tugas Dan Audit Time Budget, Terhadap Kualitas Audit: (Studi Empiris Pada Kantor Akuntan Publik Dan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Selatan Di Kota Palembang)

Betri Sirajuddin; Ade Riza Oktaviani

doi:10.30651/blc.v15i01.1263

Penulis

Betri Sirajuddin Universitas Muhammadiyah Palembang
Ade Riza Oktaviani Universitas Muhammadiyah Palembang

DOI:

https://doi.org/10.30651/blc.v15i01.1263

Abstrak

ABSTRACTÂ

The purpose of this study was to find out the influence of competence, independence, audit time budget,,task complexity on the audit quality and to find out the auditor integrity as a moderating influence of competence on the audit quality, the auditor integrity as a moderating influence of independence on the audit quality, the auditor integrity as the moderating influence of the task complexity on the audit quality. This study used associative research. The data were primary data and secondary data. The popolation of this research was auditors who work in KAP and BPK RI in Palembang, there were 124 respondents. The techniques used for collecting the data were interviews, questionnaires and documentation. The techniques used for analyzing the data ware quantitative andÂ qualitative analysis. The results showed that the competence gave a significantl effect on audit quality, independenceand audit time budget Â gave a significant effect on audit quality, the task complexity has no effect on audit quality. Integrity of the auditor is not able to moderate the influence of competence to audit quality, independence andÂ audit time budget gave significant effect on audit quality that moderated the auditor integrity, and the task complexity gave significant effect on audit quality that moderated the auditor integrity.

KeywordsÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â : Factors affecting audit quality

Correspondence to Â Â Â Â : betri.sirajuddin@gmail.com

Â

ABSTRAKÂ

Tujuan penelitian ini yaitu untuk mengetahui pengaruh kompetensi, independensi, kompleksitas tugas dan anggaran waktu auditÂ terhadap kualitas audit serta untuk mengetahui integritas auditor sebagai pemoderasi terhadap kualitas audit. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan data sekunder. Populasi dalam penelitian ini adalah auditor yang tersebar dan bekerja di KAP dan BPK RI Palembang sebanyak 124 responden. Teknik pengumpulan data yaitu dengan menggunakan wawancara, kuesioner dan dokumentasi . Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan analisis kualitatif. Hasil penelitian menunjukan bahwa kompetensi independensiÂ serta anggaran waktu audit secara signifikan memengaruhi kualitas audit, sedangkan kompleksitas tugas tidak memengaruhi kualtitas audit. Intergritas auditor tidak mampu memoderasi pengaruh kompetensi terhadap kualitas audit, independensi dan anggran waktu auditÂ secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor, dan kompleksitas tugas secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor.

Kata kunciÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â : Kualitas Audit

KorespodensiÂ Â Â Â Â Â Â Â Â Â Â : betri.sirajuddin@gmail.com

Biografi Penulis

Betri Sirajuddin, Universitas Muhammadiyah Palembang

Fakultas Ekonomi dan Bisnis

Ade Riza Oktaviani, Universitas Muhammadiyah Palembang

Fakultas Ekonomi dan Bisnis

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