PENGARUH INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME SEBAGAI NILAI DASAR PEMERIKSAAN TERHADAP KUALITAS AUDIT DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN)

ADILAH, RIVA and Yusrianti, Hasni (2024) PENGARUH INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME SEBAGAI NILAI DASAR PEMERIKSAAN TERHADAP KUALITAS AUDIT DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282025133.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_62201_01031282025133_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (575kB)
	Text RAMA_62201_01031282025133_0015127305_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (267kB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (239kB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (550kB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (82kB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (229kB) | Request a copy
	Text RAMA_62201_01031282025133_0015127305_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy

Abstract

The purpose of this research is to determine and analyze the effect of auditor integrity on audit quality, the effect of auditor independence on audit quality, the effect of auditor professionalism on audit quality, the effect of self-efficacy in moderating auditor integrity on audit quality, the effect of self-efficacy in moderating auditor independence on audit quality, the effect of self-efficacy in moderating auditor professionalism on the audit quality of the Audit Board of the Republic of Indonesia (BPK RI) Representative of South Sumatra Province. This research using primary data obtained by distributing questionnaires with sample of 93 auditor from Audit Board of the Republic of Indonesia (BPK RI) Representative of South Sumatra Province. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS SEM) using the SMARTPLS application. From the results of data analysis, it was found that the auditor integrity variable directly had a positive and significant effect on audit quality, the auditor independence variable directly had a positive and significant effect on audit quality, the auditor professionalism variable directly had a positive and significant effect on audit quality, the self efficacy variable did not moderate the effect of the auditor integrity variable on audit quality, the self efficacy variable did not moderate the effect of the auditor independence variable on audit quality, and the self efficacy variable did not moderate the effect of the auditor professionalism variable on the audit quality of the Audit Board of the Republic of Indonesia Representative of South Sumatra Province.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	BPK RI Perwakilan Provinsi Sumatera Selatan, Integritas Auditor, Independensi Auditor, Profesionalisme Auditor, Self Efficacy
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Riva Adilah
Date Deposited:	13 May 2024 07:04
Last Modified:	13 May 2024 07:04
URI:	http://repository.unsri.ac.id/id/eprint/143892

Actions (login required)

View Item