Pengaruh Teknik Audit Berbantuan Komputer (TABK) Terhadap Kualitas Audit Dengan Prosedur Audit Sebagai Variabel Moderasi
DOI:
https://doi.org/10.30659/jai.13.1.54-66Abstract
Kualitas dari sebuah proses audit merupakan hal yang sangat penting untuk menjamin bahwa laporan keuangan dapat digunakan sebagai dasar pengambilan keputusan dan dapat dipercaya oleh masyarakat maupun pihak ketiga lainnya. Hal tersebut menjadikan alasan penelitian dengan menarik judul “ Pengaruh Teknik Audit Berbantuan Komputer (TABK) Terhadap Kualitas Audit Dengan Prosedur Audit Sebagai Variabel Moderasi ”.
Jenis penelitian kuantitatif menggunakan data primer dengan kriteria tertentu. Populasi diambil pada auditor yang bekerja di kantor Inspektorat Daerah Kabupaten Pati dan kantor Inspektorat Daerah Kabupaten Kudus. Teknis analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, moderated regression analysis atau MRA, dan uji kebaikan model dengan bantuan IBM SPSS versi 26.
Pengujian asumsi klasik data yang digunakan berdistribusi normal dan tidak terjadi korelasi, autokorelasi, dan heteroskedastisitas. Moderated Regreesion Analysis (MRA) memperoleh hasil persamaan regresi teknik audit berbantuan komputer dan prosedur audit mempunyai nilai negatif terhadap kualitas audit sedangkan interaksi teknik audit berbantuan komputer dengan prosedur audit mempunyai nilai positif terhadap kualitas audit. Uji F berpengaruh secara simultan.
Uji t memperoleh hasil bahwa variabel teknik audit berbantuan komputer berpengaruh negatif dan tidak signifikan terhadap kualitas audit, variabel prosedur audit berpengaruh negatif dan tidak signifikan terhadap kualitas audit, dan interaksi variabel teknik berbantuan komputer dengan variabel proedur audit berpengaruh positif dan signifikan terhadap kualitas audit. Uji Validitas menyatakan bahwa sebanyak 25 kuesioner dari 27 kuesioner dinyatakan valid, sementara 2 kuesioner dinyatakan negatif. Uji reliabilitas menyatakan bahwa semua pernyataan di dalam kuesioner variabel teknik audit berbantuan komputer, variabel prosedur audit, dan variabel kualitas audit dinyatakan reliabel.
Kata kunci : Teknik Audit Berbantuan Komputer (TABK), Prosedur Audit, Kualitas Audit.
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