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Kepuasan Auditee Dan Kegunaan Audit Bagi Stakeholders External : Suatu Kajian Persepsian

The purpose of this study is to investigate the effect of auditor’s competence, auditor’s independence and auditor’s skepticism on the auditee’s satisfaction and audit usefulness for external stakeholders moderated by auditor’s ethics. The samples of this research were the entire finance managers (equivalent), heads of book keeping (equivalent), and internal auditor in 68 companies listed in GAPKI Riau Branch in the year 2017. This study used primary data obtained from the questionnaire survey, and the data was then analyze using Structural Equation Model (SEM) is SmartPLS 3.2.3 program.
The results showed that auditor’s competence positively affected auditee’s satisfaction and audit usefulness for external stakeholders and can be moderated by auditor’s ethic. However, auditor’s independence does not affected the auditee’s satisfaction and audit usefulness for external stakeholders even though it has been moderated by auditor’s ethic. Meanwhile, auditor’s skepticism negatively affected auditee’s satisfaction and can be moderated by auditor’s ethic. On the other hand, auditor’s skepticism positively affected audit usefulness for external stakeholders and can be moderated by the ethics of the auditor. The score of the effetct (R-Squares) of independent variabels in this research on auditee’s satisfaction was 31.6% and on the audit usefulness for external stakeholders was 60.8% while the rest were affected by other variabels.

Keywords : competence, independence, skepticism, auditee’s satisfaction, audit usefulness for external stakeholders

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Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0007)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xv, 170 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0007)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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