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: https://repotest.untar.ac.id/id/eprint/46613

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