Pengaruh kompetensi, independensi, etika profesi auditor, budaya organisasi, dan gaya kepemimpinan terhadap kualitas audit
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Abstract
This study aims to examine the influence of auditor competence, independence, professional ethics, organizational culture, and leadership style on audit quality at PT.XYZ. This is a quantitative research focusing on hypothesis testing to analyze the causal relationships between variables. The data used in this study include primary data from interviews and questionnaires, as well as secondary data from published information and related literature. The population of this study consists of all auditors at PT. XYZ during the period 2020-2023, totaling 50 auditors, including independent, internal, and external auditors. The analysis technique used is regression to test the effect of independent variables on audit quality. The results show that auditor competence, professional ethics, organizational culture, and leadership style have a positive and significant influence on audit quality. However, auditor independence, while having a positive effect, does not significantly impact audit quality. These findings highlight the importance of developing auditor competence and professional ethics, as well as fostering a supportive organizational culture and effective leadership to improve audit quality
Penelitian ini bertujuan untuk mengkaji pengaruh kompetensi, independensi, etika profesi auditor, budaya organisasi, dan gaya kepemimpinan terhadap kualitas audit di PT. XYZ. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan pengujian hipotesis untuk menganalisis hubungan kausal antar variabel. Data yang digunakan dalam penelitian ini meliputi data primer berupa wawancara dan kuesioner, serta data sekunder yang berasal dari informasi publikasi dan literatur terkait. Populasi dalam penelitian ini adalah seluruh auditor di PT. XYZ selama periode 2020-2023, dengan jumlah 50 auditor, termasuk auditor independen, internal, dan eksternal. Teknik analisis yang digunakan adalah regresi untuk menguji pengaruh variabel independen terhadap kualitas audit. Hasil penelitian menunjukkan bahwa kompetensi auditor, etika profesi, budaya organisasi, dan gaya kepemimpinan memiliki pengaruh positif dan signifikan terhadap kualitas audit. Namun, independensi auditor, meskipun menunjukkan pengaruh positif, tidak memiliki pengaruh signifikan. Temuan ini menegaskan pentingnya pengembangan kompetensi dan etika profesi, serta penerapan budaya organisasi yang mendukung dan gaya kepemimpinan yang efektif untuk meningkatkan kualitas audit.
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