Dita Septianing Cipta, . (2024) PENGARUH TINGKAT PENDIDIKAN AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative research aimed at identifying and proving the influence of auditor education level and auditor independence on audit quality with job satisfaction as a mediating variable. The sample in this study consists of auditors working at Public Accounting Firms (KAP) in South Jakarta. This study uses primary data with Structural Equation Modelling (SEM) using the Partial Least Square (PLS) method through the Smart PLS 4.0 application. The results of the study show that (1) auditor education level has a significant positive influence on audit quality; (2) auditor independence has a significant positive influence on audit quality; (3) auditor education level has a significant positive influence on job satisfaction; (4) auditor independence has a significant positive influence on job satisfaction; (5) job satisfaction has a significant positive influence on audit quality; (6) auditor education level has a significant positive influence on audit quality through the role of job satisfaction as a mediating variable; (7) auditor independence has a significant positive influence on audit quality through the role of job satisfaction as a mediating variable.
| Item Type: | Thesis (Skripsi) |
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| Additional Information: | [No. Panggil: 2010112052] [Pembimbing: Eko Yulianto] [Penguji 1: Retna Sari] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Education Level, Independence, Audit Quality, Job Satisfaction. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | DITA SEPTIANING CIPTA |
| Date Deposited: | 30 Sep 2024 07:25 |
| Last Modified: | 30 Sep 2024 07:25 |
| URI: | http://repository.upnvj.ac.id/id/eprint/30975 |
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