Published: 2024-06-01

Pengaruh Kompetensi Auditor, Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit

DOI: 10.35870/jemsi.v10i3.2438

Dini Ayu Pramitasari
  • Dini Ayu Pramitasari: Universitas Gresik ROR
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Abstract

Dalam pengambilan keputusan bisnis, sangat dibutuhkan pengauditan atas laporan keuangan untuk memberikan informasi yang berkualitas bagi perusahaan dan para pengguna. Penelitian ini untuk mengetahui dan berfokus menganalisis pengaruh kompetensi auditor, pengalaman auditor dan motivasi auditor terhadap kualitas audit. Penelitian dilakukan dengan metode kuantitatif. Penelitian ini menggunakan sampel 100 responden.  Metode sampel nonprobability sampling yakni dengan sampling purposive. Hasil penelitian secara parsial menunjukkan variabel kompetensi auditor, pengalaman auditor dan motivasi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Nilai R Square dibuktikan hasilnya 46,8% sedangkan 53,2% dapat dijelaskan variabel lainnya seperti independensi dan due professional care dan lain-lain. Penelitian uji simultan bahwa kompetensi auditor, pengalaman auditor dan motivasi auditor berpengaruh positif dan bersignifikan terhadap kualitas audit.

Keywords

kualitas audit, kompetensi auditor, pengalaman auditor, motivasi auditor

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How to Cite

Pramitasari, D. A. (2024). Pengaruh Kompetensi Auditor, Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(3), 1726-1731. https://doi.org/10.35870/jemsi.v10i3.2438
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2024)

  • Section: Articles

  • Published: 2024-06-01

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