PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDITOR

Alfiatur Rohmaniah, Riana Sitawati

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ABSTRAK

 

Pada era globalisasi sekarang ini, tuntutan masyarakat terhadap auditor yang berkualitas semakin meningkat dari waktu ke waktu. Penelitian ini bertujuan untuk menguji pengaruh antara due professional care, akuntabilitas auditor dan audit capacity stress terhadap kualitas audit. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut quota sampling. Jumlah sampel yang digunakan yaitu sebanyak 33 responden. Data yang digunakan dalam penelitian ini merupakan data primer, yaitu dilakukan menggunakan metode survei dengan kuesioner. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software WarpPLS. Hasil penelitian menunjukkan bahwa Due professional care dan akuntabilitas auditor berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan audit capacity stress berpengaruh positif dan signifikan terhadap kualitas audit.

 

Kata kunci : due professional care, akuntabilitas auditor dan audit capacity stress. Partial Least Square (PLS)

 

 

 

ABSTRACT

 

In the current era of globalization, people's demand for qualified auditors is increasing from time to time. This study aims to examine the influence of due professional care, accountability and audit capacity stress auditor to audit quality. The sample in this study were taken by using the method of data collection is called quota sampling. The samples used as many as 33 respondents. The data used in this research is the primary data, which is done using the method of questionnaire survey. Data were analyzed using analysis techniques PLS (Partial Least Square) through software WarpPLS. The results showed that the Due professional care and accountability auditor positive and significant impact on audit quality. While the stress audit capacity and a significant positive effect on audit quality.

 

Keywords: due professional care, accountability auditors and audit capacity stress. Partial Least Square (PLS)


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