Antesenden Kualitas Audit dengan Perilaku Whistleblowing dan Skeptisme Profesional Sebagai Moderasi

  • Endang Kusnadi
  • Syahril Djaddang
DOI: https://doi.org/10.35838/jrap.2019.006.01.9
Abstract views: 1126 | PDF downloads: 756
Keywords: audit quality, professional ethics, professionalism, whistleblowing, proffessional skepticism

Abstract

ABSTRACT 

This research proves the truth of professional ethics and the professionalism of internal auditors on audit quality with whistleblowing and professional skepticism as moderation. The population in this study were auditors internally at the inspector general of the Ministry of Religion. The samples used in this study were 70 respondents using the simple random sampling method. Data analysis methods carried out with structural equation model structural equations with partial variants at least squared to analyze the relationship between dependent variable audit quality with several independent variables, profession, profession, and internal auditors, and moderating variables whistleblowing behavior and professional skepticism. Evaluation results indicate ethics that prove the significance of audit quality and not significant professionalism on audit quality. The whistleblowing behavior variable significantly moderates the influence of professional ethics on audit quality and the professional skepticism variable does not significantly moderate the influence of professional ethics on audit quality.

ABSTRAK

 Studi ini bertujuan untuk membuktikan bahwa etika profesi dan profesionalisme auditor internal berpengaruh terhadap kualitas audit dengan perilaku whistleblowing dan skeptisme profesional sebagai moderasi. Populasi dalam penelitian ini adalah para auditor internal pada inspektorat jenderal kementerian agama. Sampel yang digunakan dalam penelitian ini sebanyak 70 responden menggunakan metode simple random sampling. Metode analisis data dilakukan dengan model struktrural structural equation model berbasis varian dengan alternatif partial least square untuk menganalisa hubungan antara variabel dependen kualitas audit dengan beberapa variable independen etika profesi dan profesionalisme auditor internal dan variabel moderasi perilaku whistleblowing dan skeptisme profesional. Hasil pengujian menunjukkan etika profesi berpengaruh signifikan terhadap kualitas audit dan profesionalisme tidak berpengaruh signifikan terhadap kualitas audit. Variabel perilaku whistleblowing signifikan memoderasi pengaruh etika profesi terhadap kualitas audit dan variabel skeptisme profesional tidak signifikan memoderasi pengaruh etika profesi terhadap kualitas audit.

JEL Classification: M42, L20

Published
2019-06-10
How to Cite
Kusnadi, E., & Djaddang, S. (2019). Antesenden Kualitas Audit dengan Perilaku Whistleblowing dan Skeptisme Profesional Sebagai Moderasi. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 6(01). https://doi.org/10.35838/jrap.2019.006.01.9
Issue
Vol 6 No 01 (2019)
Section
Articles

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