PENGARUH ETIKA DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN MODERASI TINGKAT PENDIDIKAN

Mega Rianita Kartika; Avincennia Vindy Fitriana

doi:10.29303/aksioma.v24i1.481

Mega Rianita Kartika Universitas Buana Perjuangan Karawang
Avincennia Vindy Fitriana Universitas Buana Perjuangan Karawang, Indonesia

DOI: https://doi.org/10.29303/aksioma.v24i1.481

Abstract

Inspectorate is part of the Government Internal Supervision Apparatus which has the main duties and functions of supervision over government administration. The purpose of the audit process is to produce quality audits with one of the indicators being an objective report. The objectivity of the audit report can be obtained when the auditor is able to apply his professional ethics and has a professional skepticism. These two things can be obtained by auditors, one of which is through the level of education. This study was conducted on 85 auditors at the West Java Provincial Inspectorate as respondents with quantitative research methods with descriptive and verifiable approaches. The data source is primary data using questionnaires. The purpose of this study is to determine the influence of ethics and professional skepticism on audit quality both simultaneously and partially, as well as the role of education level as a moderation variable in influencing it. The technical analysis of this study uses Moderated Regression Analysis. The results showed that ethics and professional skepticism had an effect on the quality of audits both simultaneously and partially. The level of education is not able to moderate the influence of ethics and professional skepticism on audit quality.

References

DAFTAR PUSTAKA
Agoes, S., & Ardana, I. C. (2014). Etika Bisnis dan Profesi. Jakarta: Salemba Empat.
Arens, A., Elder, R., Beasly, M., & Hogan, C. (2017). Auditing and Assurance. UK: Pearson.
Ashari, R. (2011). Pengaruh Keahlian, Independensi dan Etika Terhadap Kualitas Auditor Pada Inspektorat Provinsi Maluku Utara. Jurnal Unversitas Hasanuddin.
Azizah, I., Wijayanti, & Fitrianne, W. (2019). Pengaruh Kualitas Auditor, Skeptisme Profesional, Komitmen Organisasi Terhadap Kualitas Audit Internal. Prosiding Seminar Nasional Pakar ke 2.
Futri, P. S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, dan Kepuasan Kerja Auditor Pada Kualitas Audit Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi Universitas Udayana Vol 7, 444-461.
Ningsih, F., & Nadirsyah. (2017). Pengaruh Independensi, Skeptisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit Terhadap Kualitas Hasil Audit (Studi Pada Auditor BPK RI Perwakilan Provinsi Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) Vol 2 No 3, 48-58.
Nugrahaeni, S., Samin, & Nopiyanti, A. (2017). Pengaruh Skeptisme Profesional Auditor, Kompetensi, Independensi, dan Kompleksitas Audit Terhadap Kualitas Audit. EQUITY : Jurnal Ekonomi, Manajemen, Akuntansi Universitas Pembangunan Nasional, Vol 21 No 2.
Nurjanah, I. B., & Kartika, A. (2016). Pengaruh Kompetensi, Independensi, Etika, Pengalaman Auditor, Skeptisme Profesional Auditor, Objektifitas dan Integritas Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Kota Semarang). Dinamika Akuntansi, Keuangan dan Perbankan Vol 5, 123-135.
PerMen No PER/05/M.PAN/03/2008, R. (t.thn.). Diambil kembali dari http://itjen.pu.go.id
SA Sie 230, A. (2013). Diambil kembali dari http://bsn.go.id
SPKN. (2017). Diambil kembali dari https://www.bpk.go.id
Sugiyono. (2017). Statistika Untuk Penelitian. Bandung: Alfabeta.
Syafitri, W. (2014). Pengaruh Keahlian, Independensi, Pengalaman Audit dan Etika Terhadap Kualitas Auditor Pada Inspektorat Provinsi Kepulauan Riau. Jurnal Akuntansi Universitas Maritim Raja Ali Haji Tanjung Pinang.
Tandiontong, M. (2015 ). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.

Tawakkal, U. (2019). Pengaruh Independensi, Integritas, Target Waktu, dan Skeptisme Profesional Auditor Terhadap Kualitas Audit. Paradoks Jurnal Ilmu Ekonomi, Vol 2 No 2.
Undang-Undang No 20 Tahun 2003, R. Diambil dari https://simkeu.kemdikbud.go.id