Sari, Hanun Fadhilah (2023) (DEPOSIT) Pengaruh Kompleksitas Tugas, Pengalaman Auditor dan Fee Audit Terhadap Kualitas Audit dengan Remote Audit Sebagai Pemediasi Pada Auditor Kantor Akuntan Publik di Kota Surabaya (The Influence of Task Complexity, Auditor Experience and Audit Fees on Audit Quality with Remote Audit as Mediator in Auditors of Public Accounting Firms in the City of Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini dilakukan untuk mengetahui apakah remote audit sebagai variabel mediasi dapat mempengaruhi variabel independen terhadap variabel dependen. Penelitian ini dilakukan pada Kantor Akuntan Publik di kota Surabaya, dengan 44 auditor sebagai sampel penelitian. Pengujian hipotesis pada penelitian ini menggunakan analisis pada aplikasi Smart-PLS 4.0 dengan Uji Outer Model dan Inner Model. Hasil penelitian menunjukkan bahwa Kompleksitas Tugas, Pengalaman Auditor memiliki pengaruh terhadap remote audit secara langusng dan Fee Audit tidak memiliki pengaruh terhadap Remote Audit secara langsung. Komplesitas Tugas dan Pengalaman Auditor juga memiliki pengaruh terhadap Kualitas Audit. Sedangkan Fee Audit tidak memiliki pengaruh terhadap Kualitas Audit. Remote Audit memiliki pengaruh negatif terhadap Kualitas Audit. Kemudian sebagai variabel mediasi Remote Audit memiliki sifat no mediation, yang mana ada dan tidak adanya variabel mediasi ini tidak mempengaruhi variabel independen terhadap variabel dependen. Kata kunci: Auditor, Kompleksitas Tugas, Pengalaman Auditor, Fee Audit, Remote Audit, Kualitas Audit
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Auditor, Kompleksitas Tugas, Pengalaman Auditor, Fee Audit, Remote Audit, Kualitas Audit |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221900107 Hanun Fadhilah Sari |
| Date Deposited: | 14 Mar 2023 02:46 |
| Last Modified: | 26 May 2023 04:00 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/21960 |
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