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: https://repository.untar.ac.id/id/eprint/46534

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