PENGARUH PROFESIONALISME AUDITOR, MATERIALITAS, DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EARLY ISSUES OF AUDIT REPORT PROCEDURE

RAIHAN ADHITYA PUTRA, . (2020) PENGARUH PROFESIONALISME AUDITOR, MATERIALITAS, DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EARLY ISSUES OF AUDIT REPORT PROCEDURE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Raihan Adhitya Putra, 2020: Pengaruh Profesionalisme Auditor, Materialitas, dan Teknik Audit Berbantuan Komputer (TABK) terhadap Early Issues of Audit Report Procedure. Universitas Negeri Jakarta. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profesionalisme auditor, materialitas, dan teknik audit berbantuan komputer (TABK) terhadap early issues of audit report procedure. Analisis ini menggunakan variabel independen yaitu profesionalisme auditor, materialitas, dan teknik audit berbantuan komputer (TABK) dan early issues of audit report procedure sebagai variabel dependen. Responden dalam penelitian merupakan auditor yang bekerja di Kantor Akuntan Publik di wilayah DKI Jakarta. Jumlah sampel yang digunakan sebanyak 50 responden. Penelitian ini menggunakan SmartPLS Versi 3. Teknik analisis data yang digunakan dalam penelitian adalah pengukuran outer model terdiri dari uji validitas dan realibilitas dan pengukuran inner model terdiri dari analisis R-Square, Q-Square, uji Bootsrapping dan Path Coefficient. Hasil uji penelitian ini menunjukan bahwa profesionalisme auditor dan teknik audit berbantuan computer (TABK) tidak berpengaruh terhadap early issues of audit report procedure. Materialitas berpengaruh positif terhadap early issues of audit report procedure. Kata Kunci : Profesionalisme Auditor, Materialitas, Teknik Audit Berbantuan Komputer (TABK), Early Issues of Audit Report Procedure. ABSTRACT Raihan Adhitya Putra, 2020: The Effect of Auditor Professionalism, Materiality, and Computer Assisted Audit Techniques (TABK) on Early Issues of the Audit Report Procedure. State University of Jakarta. The purpose of this research is to test empirically the effect of auditor professionalism, materiality, and computer-assisted audit techniques (CAATs) on early issues of audit report procedure. This analysis uses independent variables, namely auditor professionalism, materiality, and computer-assisted audit techniques (CAATs) and early issues of audit report procedure as the dependent variable. Respondents in this study are auditors who work at the Public Accounting Firm in the DKI Jakarta area. The number of samples used was 50 respondents. This study uses SmartPLS Version 3. The data analysis technique used in this research is the measurement of the outer model consisting of validity and reliability tests and the inner model measurement consisting of R-Square, Q-Square analysis, Bootsrapping test and Path Coefficient. The results of this research test indicate that the professionalism of auditors and computer-assisted audit techniques (CAATs) have no effect on early issues of audit report procedure. Materiality has a positive effect on early issues of audit report procedure. Keywords: Auditor Professionalism, Materiality, Computer Assisted Audit Technique (CAATs), Early Issues of Audit Report Procedure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Choirul Anwar, SE., MBA., MAFIS ; 2). Indah Muliasari, SE., Akt., M.Ak
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 4322 not found.
Date Deposited:	01 Sep 2020 14:17
Last Modified:	01 Sep 2020 14:17
URI:	http://repository.unj.ac.id/id/eprint/9113

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