PENGARUH BEBAN KERJA AUDITOR, LINGKUNGAN KERJA, SKEPTISISME PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR GENERASI Z DI KAP DKI JAKARTA)

MAYAS ESSA BILBINA, . (2026) PENGARUH BEBAN KERJA AUDITOR, LINGKUNGAN KERJA, SKEPTISISME PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR GENERASI Z DI KAP DKI JAKARTA). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Kualitas audit merupakan aspek penting dalam menjaga kredibilitas laporan keuangan dan kepercayaan publik terhadap profesi auditor. Seiring meningkatnya jumlah auditor Generasi Z yang memasuki profesi audit, pemahaman mengenai faktor-faktor yang memengaruhi kualitas audit pada kelompok generasi ini menjadi semakin penting. Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja auditor, lingkungan kerja, skeptisisme profesional, dan locus of control terhadap kualitas audit pada auditor Generasi Z yang bekerja di Kantor Akuntan Publik (KAP) di DKI Jakarta. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Sampel penelitian terdiri atas 95 auditor Generasi Z yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa beban kerja auditor tidak berpengaruh signifikan terhadap kualitas audit. Sebaliknya, lingkungan kerja, skeptisisme profesional, dan locus of control berpengaruh positif dan signifikan terhadap kualitas audit. Temuan tersebut menunjukkan bahwa lingkungan kerja serta karakteristik internal auditor berupa skeptisisme profesional dan locus of control berperan dalam meningkatkan kualitas audit, sedangkan beban kerja auditor belum terbukti memengaruhi kualitas audit secara signifikan. Penelitian ini memberikan implikasi bahwa Kantor Akuntan Publik perlu menciptakan lingkungan kerja yang kondusif serta memperkuat pengembangan skeptisisme profesional dan locus of control auditor untuk mendukung peningkatan kualitas audit.***** Audit quality is an important aspect in maintaining the credibility of financial statements and public trust in the auditing profession. As an increasing number of Generation Z auditors enter the auditing profession, understanding the factors that influence audit quality within this generational group has become increasingly important. This study aims to analyze the effect of auditor workload, work environment, professional skepticism, and locus of control on audit quality among Generation Z auditors working at Public Accounting Firms (KAP) in DKI Jakarta. This study employed a quantitative method with a survey approach. The sample consisted of 95 Generation Z auditors selected using purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results showed that auditor workload did not have a significant effect on audit quality. In contrast, work environment, professional skepticism, and locus of control had positive and significant effects on audit quality. These findings indicate that the work environment and internal auditor characteristics, namely professional skepticism and locus of control, contribute to improving audit quality, whereas auditor workload was not found to significantly influence audit quality. This study implies that Public Accounting Firms should create a conducive work environment and strengthen the development of professional skepticism and locus of control among auditors to support the improvement of audit quality.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, S.E., M.Sc., AK, CA, ASEAN, CPA. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Mayas Essa Bilbina .
Date Deposited:	21 Aug 2026 09:05
Last Modified:	21 Aug 2026 09:05
URI:	http://repository.unj.ac.id/id/eprint/72852

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