PERSEPSI EKSTERNAL AUDITOR TERHADAP HUBUNGAN BIAYA AUDIT DAN KUALITAS AUDIT
DOI:
https://doi.org/10.26486/jramb.v9i2.3402Keywords:
Biaya Audit, Kualitas Audit, Ukuran KAP, Industri Auditor, Jumlah Aset PerusahaanAbstract
Penelitian ini ditujukan untuk menganalisis dan menguji faktor-faktor yang dapat mempengaruhi kualitas audit berdasarkan perspektif dari auditor dengan menggunakan 6 variabel yaitu ukuran KAP (Kantor Akuntan Publik), kompleksitas operasional perusahaan, jumlah aset perusahaan, asal perusahaan, industri auditor, dan biaya audit. Adapun 6 variabel tersebut diwakili oleh 18 (delapan belas) pertanyaan. Penelitian ini menggunakan pendekatan penelitian secara kualitatif. Teknik metode kualitatif yang digunakan dengan cara membagikan kuesioner pada subjek penelitian yang memenuhi kriteria yang sudah ditetapkan peneliti. Data penelitian dikumpulkan dengan cara penyebaran kuesioner dalam bentuk google form kepada 108 responden auditor eksternal. Jumlah pengembalian kuesioner yang dicapai adalah 92,59%. Penelitian ini akan menggunakan metode partial least square – structural equation modeling. Untuk pengelolaan data, peneliti menggunakan software SmartPLS 3.0. Hasil penelitian menunjukkan biaya audit berpengaruh signifikan positif terhadap jumlah aset perusahaan, asal perusahaan, ukuran KAP, kompleksitas operasional perusahaan, industri auditor, dan kualitas audit. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran KAP memediasi secara positif hubungan biaya audit dan kualitas audit. Hasil penelitian dapat dijadikan sebagai referensi untuk meningkatkan pemahaman mengenai pentingnya pemlilihan KAP dalam proses audit untuk menghasilkan hasil audit yang lebih berkualitas.
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