Salsabila, Sausan Nada (2025) Pengaruh Etika Auditor, Kompetensi Auditor, dan Risiko Audit terhadap Kualitas Audit melalui Besaran Audit Fee sebagai Variabel Intervening (Studi Pada Auditor Di Kantor Akuntan Publik Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh etika auditor, kompetensi auditor, dan risiko audit terhadap kualitas audit, dengan besaran audit fee sebagai variabel pemediasi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan desain casual explanatory. Data dikumpulkan melalui survei kuesioner kepada auditor eksternal yang bekerja di Kantor Akuntan Publik (KAP) Surabaya dengan populasi sebanyak 55 KAP. Teknik pengambilan sampel menggunakan convenience sampling dan menghasilkan 42 auditor sebagai responden dengan karakteristik telah bekerja di KAP Surabaya minimal 1 tahun per 2025. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) berbantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa kompetensi auditor dan risiko audit berpengaruh positif dan signifikan terhadap besaran audit fee, sedangkan etika auditor tidak berpengaruh signifikan. Selanjutnya, etika auditor berpengaruh positif dan signifikan terhadap kualitas audit, sementara kompetensi auditor, risiko audit, dan besaran audit fee tidak menunjukkan pengaruh signifikan. Selain itu, besaran audit fee tidak terbukti berfungsi sebagai variabel intervening sehingga tidak mampu memediasi pengaruh etika auditor, kompetensi auditor, dan risiko audit terhadap kualitas audit.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Etika Auditor; Kompetensi Auditor; Risiko Audit; Audit Fee; Kualitas Audit |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200208 Sausan Nada Salsabila |
| Date Deposited: | 08 Jul 2026 02:46 |
| Last Modified: | 09 Jul 2026 02:16 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44992 |
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