Simon Christian Patogu Simanjuntak, . (2025) PENGARUH INDEPENDENSI, KOMPETENSI, MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT DENGAN PEMODERASI SKEPTISISME PROFESIONAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study employs a quantitative approach to empirically evaluate the influence of Auditor Independence, Competence, and Moral Reasoning on Audit Quality, with the addition of Professional Skepticism as a moderator. The population for this study includes 10 Public Accounting Firms in South Jakarta registered in the Financial Services Authority database. Through a purposive sampling method, a sample of 52 respondents was obtained. The research data was analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0 software, at a significance level of 0.05 (5%). The test results indicate that (1) auditor independence has a significant positive effect on audit quality; (2) auditor competence does not have a significant positive effect on audit quality; (3) auditor moral reasoning has a significant positive effect on audit quality; (4) professional skepticism does not moderate auditor independence on audit quality; (5) professional skepticism does not moderate auditor competence on audit quality; (6) professional skepticism does not moderate moral reasoning on audit quality
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2110112202] [Pembimbing : Donny Maha Putra] [Penguji 1 : Ranti Nugraheni] [Ketua : Andy Setiawan] |
| Uncontrolled Keywords: | Auditor Independence, Auditor Competence, Auditor Moral Reasoning, Professional Skepticism, Audit Quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SIMON CHRISTIAN PATOGU SIMANJUNTAK |
| Date Deposited: | 26 Aug 2025 07:31 |
| Last Modified: | 26 Aug 2025 07:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37669 |
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