PENGARUH KUALITAS AUDIT, SKEPTISISME AUDITOR PADA KEPUASAN AUDITEE DI KANTOR AKUNTAN PUBLIK DAERAH ISTIMEWA YOGYAKARTA TAHUN 2020
DOI:
https://doi.org/10.26486/jramb.v8i1.2167Kata Kunci:
Audit Quality, Auditor Skepticism, Auditee SatisfactionAbstrak
Penelitian bertujuan untuk  menguji apakah skeptisisme auditor serta kualitas audit mempengaruhi pada kepuasan auditee. Seperti yang kita ketahui, di zaman yang sudah mengglobal seperti sekarang ini, masyarakat meminta pada  auditor untuk meningkatkan kualitas kinerjanya. Selain itu, di organisasi pemerintah auditor eksternal sangat berperan dan memiliki tanggung jawab dalam menjamin sumber daya umum yang ekonomis, efisien dan efektif, guna mewujudkan tata kelola pemerintahan yang berwibawa dan jauh dari korupsi. Oleh sebab itu, auditor wajib memenuhi standar  Kualitas Audit yang mereka miliki  guna menjalankan tugasnya  didalam melaksanakan proses pengauditan dengan benar agar diperoleh hasil yang memuaskan. Penelitian dengan Subyek perusahaan auditee yang berada di seluruh Kantor Akuntan Publik di Yogyakarta. Sedangkan yang menjadi  obyek penelitian yaitu skeptisisme auditor, kepuasan auditee dan kualitas audit. Sampel yang dipake adalah perusahaan auditee yang berjumlah sebesar  258. Sedangkan data dikumpulkan menggunakan Quesionare. Pengujian hipotesis  yang dipakai dalam menganalisis permasalahan yaitu Structural Equation Modeling. Dari hasil analisis dapat diketahui  bahwa kualitas audit dan skeptisisme auditor mempengaruhi pada kepuasan auditee.
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