Pengaruh Kompetensi, Independensi, Etika Profesi Auditor, Budaya Organisasi dan Gaya Kepemimpinan Terhadap Kualitas Audit

Sisyadi, Brian (2024) Pengaruh Kompetensi, Independensi, Etika Profesi Auditor, Budaya Organisasi dan Gaya Kepemimpinan Terhadap Kualitas Audit. Masters thesis, Universitas Tarumanagara.

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Abstract

This study aims to examine the influence of competence, independence, professional ethics of auditors, organizational culture, and leadership style on audit quality at PT. XYZ. This research is a quantitative study using a hypothesis-testing approach to analyze the causal relationships between variables. The data used in this study include primary data from interviews
and questionnaires, as well as secondary data sourced from publications and related literature. The population of this research consists of all auditors at PT. XYZ during the 2020-2023 period, totaling 50 auditors, including independent, internal, and external auditors. The analysis technique used is regression to test the effect of the independent variables on audit quality. The results of the study indicate that auditor competence, professional ethics,
organizational culture, and leadership style have a positive and significant influence on audit quality. However, while auditor independence shows a positive influence, it does not have a significant effect. These findings highlight the importance of developing auditor competence and professional ethics, as well as fostering a supportive organizational culture and effective leadership style to enhance audit quality.

Item Type:	Thesis (Masters)
Additional Information:	Dosen Pembimbing: Dr. Indra Widjaja, S.E., M.M.
Uncontrolled Keywords:	Keywords: auditor competence, auditor independence, professional ethics, organizational culture, audit quality
Subjects:	Tesis Tesis > Pascasarjana
Divisions:	Pascasarjana
Depositing User:	Pasca Perpus
Date Deposited:	29 May 2026 09:05
Last Modified:	29 May 2026 09:05
URI:	https://repository.untar.ac.id/id/eprint/49564

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