Pengaruh Tekanan Klien, Audit Tenure, Serta Rotasi Audit Terhadap Kualitas Audit Dengan Kompetensi Auditor Sebagai Moderasi Pada Kantor Akuntan Publik Surabaya. (The Influence of Client Pressure, Audit Tenure, and Audit Rotation on Audit Quality with Auditor Competence as a Moderator at Public Accounting Firms in Surabaya).

Amanda, Dian (2026) Pengaruh Tekanan Klien, Audit Tenure, Serta Rotasi Audit Terhadap Kualitas Audit Dengan Kompetensi Auditor Sebagai Moderasi Pada Kantor Akuntan Publik Surabaya. (The Influence of Client Pressure, Audit Tenure, and Audit Rotation on Audit Quality with Auditor Competence as a Moderator at Public Accounting Firms in Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini dilakukan guna menganalisis adanya pengaruh Tekanan Klien,Audit Tenure,Serta Rotasi Audit Terhadap Kompetensi Auditor Sebagai ModerasiPada Kantor Akuntan Publik Surabaya. Studi ini dilakukan dengan mengambil presepsi responden yang bekerja sebagai Auditor pada Kantor Akuntan Publik Surabaya. Metode Penelitian yang digunakan yakni pendekatan kuantitatif dengan klausal eksplanatori. Teknik Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor pada KAP Kota Surabaya. Sampel Penelitian ini menggunakan Convenience sampling dan memperoleh 42 responden. Teknik analisis data menggunakan Structural Equation Model (SEM) berbasis Partial Least Square(PLS) version 4.0. Hasil penelitian menunjukkan bahwa Rotasi Audit, Audit Tenure danKompetensi Auditor memiliki pengaruh langsung terhadap Kualitas Audit. Sedangkan Tekanan Klien sebagai variabel X dan Kompetensi Auditor sebagai variabel moderasi melalui Tekanan Klien, Audit Tenure, dan Rotasi Audit tidak berpengaruh dan tidakmemiliki pengaruh secara langsung terhadap Kualitas Audit. Sehingga Kompetensi Auditor tidak dapat berperan sebagai pemoderasi pada penelitian ini.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tekanan Klien, Audit Tenure, Rotasi Audit, Kompetensi Auditor,Kualitas Audit.
Subjects: L Education > L Education (General)
L Education > LB Theory and practice of education
Z Bibliography. Library Science. Information Resources > Z004 Books. Writing. Paleography
Z Bibliography. Library Science. Information Resources > Z719 Libraries (General)
Z Bibliography. Library Science. Information Resources > ZA Information resources
Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4450 Databases
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222200090 Dian Amanda
Date Deposited: 09 Jul 2026 07:04
Last Modified: 13 Jul 2026 02:58
URI: http://repository.untag-sby.ac.id/id/eprint/43927

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