Gunawan, Dimas Sulthan Syah (2024) PENGARUH PELATIHAN TATAP MUKA, PELATIHAN JARAK JAUH, DAN PELATIHAN ASINRON MELALUI MEDIA E-LEARNING TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR TAHUN 2024). Masters thesis, Universitas Tarumanagara.
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Abstract
Kualitas audit yang baik sangat dipengaruhi oleh kompetensi auditor, yang dapat ditingkatkan melalui berbagai metode pelatihan seperti tatap muka, jarak jauh, dan e-learning. Penelitian ini bertujuan untuk menganalisis pengaruh masing-masing metode pelatihan terhadap kualitas audit. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data primer yang diperoleh dari 28 auditor melalui kuisioner online. Responden dipilih menggunakan purposive sampling, yaitu auditor yang mengikuti pelatihan selama tahun 2024. Hasil penelitian menunjukkan bahwa pelatihan tatap muka dan e-learning masing-masing memiliki pengaruh signifikan terhadap kualitas audit, namun pelatihan jarak jauh berpengaruh tidak signifikan terhadap kualitas audit. Penelitian diukur menggunakan analisis regresi linier berganda. Uji validitas menunjukkan bahwa semua instrumen penelitian valid dengan nilai korelasi lebih besar dari 0,374. Uji reliabilitas menghasilkan nilai Cronbach's Alpha sebesar 0,897, yang menunjukkan bahwa data dapat diandalkan. Kata Kunci: kualitas audit, pelatihan tatap muka, pelatihan jarak jauh, e-learning, auditor. The quality of a good audit is significantly influenced by the competence of the auditor, which can be improved through various training methods such as face-toface, remote, and e-learning. This study aims to analyze the impact of each training method on audit quality. The research employs a descriptive quantitative approach using primary data obtained from 28 auditors through an online questionnaire. Respondents were selected using purposive sampling, targeting auditors who participated in training during 2024. The results of the study show that face-to-face training and e-learning each have a significant effect on audit quality, while remote training does not have a significant impact on audit quality. The study was measured using multiple linear regression analysis. Validity testing indicates that all research instruments are valid, with correlation values exceeding 0.374. Reliability testing produced a Cronbach's Alpha value of 0.897, indicating that the data is reliable. Keywords: audit quality, face-to-face training, remote training, e-learning, auditor.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 May 2025 06:38 |
| Last Modified: | 05 May 2025 06:38 |
| URI: | http://repository.untar.ac.id/id/eprint/46534 |
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