Pengaruh Kompetensi dan Tekanan Anggaran Waktu terhadap Kualitas Audit dengan Mediasi Fee Audit dan Moderasi Etika Audit Di KAP Drs. Syamsul Bahri MM. Ak dan Rekan
DOI:
10.47709/jebma.v4i3.4865Kata Kunci:
Kualitas Audit, Kompetensi Auditor, Anggaran Waktu, Biaya Audit, Etika Audit, Structural Equation Modeling (SEM)Dimension Badge Record
Abstrak
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit di Kantor Akuntan Publik (KAP) Drs. Syamsul Bahri MM. Ak dan Rekan. Fokus utama penelitian ini adalah pada kompetensi auditor, anggaran waktu, biaya audit, dan etika audit. Metode yang digunakan adalah Structural Equation Modeling (SEM) untuk mengeksplorasi hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa kompetensi auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit, sedangkan anggaran waktu tidak menunjukkan dampak yang signifikan. Biaya audit juga tidak berfungsi sebagai mediator antara kompetensi auditor dan kualitas audit. Temuan ini menekankan pentingnya peningkatan kompetensi auditor melalui pendidikan dan pelatihan, serta pengelolaan waktu dan biaya audit yang lebih strategis untuk meningkatkan kualitas layanan audit.
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Accepted Date: 2024-10-25
Published Date: 2024-11-14
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