PENGARUH PROFESIONALISME, PENGALAMAN AUDITOR, DAN INDEPENDENSI TERHADAP KUALITAS HASIL AUDIT YANG DIMODERASI WAKTU KERJA AUDIT DI ITJEN KEMENDIKBUDRISTEK

BUDI AGUNG PRASETYA, . (2024) PENGARUH PROFESIONALISME, PENGALAMAN AUDITOR, DAN INDEPENDENSI TERHADAP KUALITAS HASIL AUDIT YANG DIMODERASI WAKTU KERJA AUDIT DI ITJEN KEMENDIKBUDRISTEK. Doktor thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRACT The Government Internal Supervisory Apparatus (APIP) is an important part of government management to realize good governance. This study aims to analyze the stages of identifying, reviewing, and proving hypotheses, as well as finding variables that affect the quality of audit results. The research method used is a convergent parallel mixed method. This study analyzes data through two analyses: quantitative and qualitative analysis, quantitative data were collected through questionnaires from 201 auditors of ITJEN Kemendikbudristek, while qualitative data were obtained through interviews and observations. The analysis technique used software SPSS 26.0, Amos 5, and QSR NVivo 20.2. The results of research from the quantitative analysis show that the level of professionalism, experience, independence, and quality of audit results at ITJEN Kemendikbudristek is in the sufficient category. The causal relationship of professionalism, experience, and independence from the quality of audit results, is not significantly strengthened by the presence of the moderating variable of working time. Professionalism and experience significantly affect the quality of audit results. Meanwhile, independence and the existence of working time have no significant effect on the quality of audit results. The model with the moderating variable (working time) produces a fit model. Likewise, the proposed model without moderating variables (working time) produces a fit model. A model that can not only interpret the sample but can also interpret the population as a whole. The model without moderating variables (working time) has a much more effective model of 15.2%, compared to the model with working time with a model effectiveness level of 15.1%. Research results from the qualitative analysis show that the level of professionalism, experience, independence, and quality of audit results at ITJEN Kemendikbudristek is in the sufficient category. These results are in line with the results of quantitative analysis using the calculation of the average count. For this reason, increasing the professionalism, experience, and independence, of auditors who are currently felt to be sufficient, will further improve the quality of audit results when the level of professionalism, experience, and independence, increases. Keywords: Professionalism, Auditor’s experience, Independence, Quality of Audit Results, Working Time.

Item Type:	Thesis (Doktor)
Additional Information:	1. Prof. Dr. Dedi Purwana ES., M.Buss 2. Prof. Dr. Saparuddin, SE., M.Si
Subjects:	Manajemen > Manajemen Sumber Daya Manusia
Divisions:	PASCASARJANA > S3 Ilmu Manajemen
Depositing User:	Users 24124 not found.
Date Deposited:	13 Aug 2024 04:16
Last Modified:	13 Aug 2024 04:16
URI:	http://repository.unj.ac.id/id/eprint/47578

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