Hasibuan, Ellya Fajraini (2024) PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS (KAM), KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN GENDER SEBAGAI VARIABEL MODERASI. Masters thesis, Universitas Tarumanagara.
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Abstract
This study aims to discuss whether the disclosure of key audit matters (KAM), auditor competence, and auditor independence affect audit quality with Gender as a moderating variable. This study was conducted in connection with the issuance of the Exposure Draft of Indonesian Auditing Standard (SA) 701 concerning “Communication of Key Audit Matters in the Independent Auditor's Report”, which was adopted from International Standard on Auditing 701. The research data was collected using a questionnaire distributed to 127 external auditors who work in public accounting firms in DKI Jakarta. The research sample was determined using purposive sampling method. The subjects of analysis were junior auditors, senior auditors, supervisors, and managers. The data were analyzed using multiple linear regression analysis methods with the help of SEM-PLS 4.0. The results of this study These findings indicate that the better the disclosure of KAM and the higher the competence and independence of auditors, the resulting audit quality will increase. However, the results also show that gender does not moderate the relationship between KAM disclosure, auditor competence, and auditor independence on audit quality. These findings provide new insights into the factors that affect audit quality and confirm that technical variables are more dominant than gender factors in determining audit quality. Keywords: Key Audit Matters Disclosure, Competence of Auditor, Independence of Auditor,Gender, Audit Quality. Penelitian ini bertujuan untuk membahas apakah pengungkapan key audit matters (KAM), kompetensi auditor, dan independensi auditor berpengaruh terhadap kualitas audit dengan Gender sebagai variabel moderasi . Penelitian ini dilakukan sehubungan dengan diterbitkannya Exposure Draft Standar Audit Indonesia (SA) 701 tentang "Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen", yang diadopsi dari International Standard on Auditing 701. Data penelitian dikumpulkan dengan menggunakan kuesioner yang disebarkan kepada 127 auditor eksternal yang bekerja di kantor akuntan publik di DKI Jakarta. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling. Subjek analisis adalah junior auditor, senior auditor, supervisor, dan manajer. Data dianalisis menggunakan metode analisis regresi linear berganda dengan bantuan SEM-PLS 4.0. Hasil penelitian ini Temuan ini mengindikasikan bahwa semakin baik pengungkapan KAM dan semakin tinggi kompetensi serta independensi auditor, maka kualitas audit yang dihasilkan akan semakin meningkat. Namun, hasil penelitian juga menunjukkan bahwa gender tidak memoderasi hubungan antara pengungkapan KAM, kompetensi auditor, dan independensi auditor terhadap kualitas audit. Temuan ini memberikan wawasan baru tentang faktor-faktor yang mempengaruhi kualitas audit serta menegaskan bahwa variabel teknis lebih dominan daripada faktor gender dalam menentukan kualitas audit. Kata Kunci: Pengungkapan Key Audit Matters (KAM), Kompetensi Auditor, Independensi Auditor, Gender, Kualitas Audit.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 07 May 2025 03:06 |
| Last Modified: | 07 May 2025 03:06 |
| URI: | http://repository.untar.ac.id/id/eprint/46613 |
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