Pengaruh Etika Profesi, Prinsip Kehati-Hatian, dan Remote Audit terhadap Disfungsional Auditor dan Kualitas Audit dengan Karakteristik Auditor sebagai Variabel Moderasi pada Auditor di Kantor Akuntan Publik Surabaya. (The Influence of Professional Ethics, Prudence Principles, and Remote Audit on Auditor Dysfunction and Audit Quality with Auditor Characteristics as a Moderating Variable on Auditors at Public Accounting Firms in Surabaya).

Tarihoran, Hana Damayanti (2025) Pengaruh Etika Profesi, Prinsip Kehati-Hatian, dan Remote Audit terhadap Disfungsional Auditor dan Kualitas Audit dengan Karakteristik Auditor sebagai Variabel Moderasi pada Auditor di Kantor Akuntan Publik Surabaya. (The Influence of Professional Ethics, Prudence Principles, and Remote Audit on Auditor Dysfunction and Audit Quality with Auditor Characteristics as a Moderating Variable on Auditors at Public Accounting Firms in Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to examine the effect of professional ethics, prudential principles and remote auditing on audit quality with dysfunctional auditors as mediators and auditor characteristics as moderators. The data collection technique was carried out through questionnaires distributed to auditors at KAP Surabaya City. The population in this study were auditors who worked as auditors at KAP Surabaya, the sample of this study used purposive sampling technique and obtained a sample of 67 with the characteristics of respondents, namely permanent auditors who work at the Public Accounting Firm (KAP) Surabaya City) and have worked for more than 1 (one) year. The data analysis technique uses Partial Least Square (PLS) with the help of the latest SmartPLS version 4.0 software. The results showed that professional ethics had an effect on auditor dysfunctionality, while the precautionary principle and remote auditing had no effect on auditor dysfunctionality. Furthermore, professional ethics and the precautionary principle have a positive and significant effect on audit quality, while remote audit and dysfunctional auditors have a negative and insignificant effect on audit quality. Auditor dysfunctionality cannot act as a mediator in this study and the moderation test results show that auditor characteristics are not significant in moderating the relationship between auditor dysfunctionality and audit quality. These findings confirm the importance of developing factors that affect audit quality to increase public confidence in financial statements and market integrity. This research is expected to be a reference for auditors and public accounting firms in improving their audit practices.

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