CD Skripsi

Pengaruh Kompetensi Dan Skeptisisme Profesional Terhadap Kinerja Auditor : Self-Efficacy Sebagai Pemediasi Dan Spiritual Quotient (Sq) Sebagai Pemoderasi

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Abdi Bhayangkara, NIM. 2210246728. The Effect of Self-Efficacy as Mediator Competence and Profesional Sceptism to Auditor Performance with Spritual Quotient (SQ) as Moderating Variable. Supervised and Proctoring by Vince Ratnawati and Hardi. From 2005 to 2021, BPK has issued 633,648 audit recommendations to all audited entities in Indonesia, amounting to IDR 305.84 trillion. At the provincial level, in 2021, five auditors from the Riau Provincial Inspectorate were indicted for receiving gratuities.
This significant finding indicates that the performance of auditors in regional inspectorates still needs further investigation.
This study examines auditor performance with self-efficacy mediating the relationship between competence and professional skepticism, and uses Spiritual Quotient (SQ) as a moderating variable. The study was conducted at the Riau Provincial Government Inspectorate, involving 106 auditors. Data obtained from respondents were tested for outliers using boxplots. Subsequently, the data were analyzed using Structural Equation Modeling (SEM), and hypotheses were tested with bootstrapping.
The results indicate that the relationship between competence and skepticism towards auditor performance is fully mediated by self-efficacy, and the relationship between competence and auditor performance is strengthened by SQ. This research makes a significant contribution to understanding the dynamics of auditor performance within the Riau Provincial Government Inspectorate. It not only confirms that self-efficacy mediates the relationship between competence and skepticism towards auditor performance but also finds that SQ plays a role in strengthening the relationship between competence and auditor performance.
The implications of this research emphasize the need for greater attention to developing self-efficacy and enhancing aspects of Spiritual Intelligence to support the improvement of audit performance. Consequently, this research not only fills a knowledge gap in the academic literature but also provides practical guidance for human resource management and professional development in government auditing.
Overall, the findings of this study assert that to improve auditor performance, it is not sufficient to rely solely on enhancing technical competence. It is also necessary to consider psychological aspects such as motivation and spirituality, which play a role in shaping the professional behavior and performance of auditors.



Keywords: Competence, Professional Skepticism, Auditor Performance, Spiritual Quotient

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210246728

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210246728

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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