PENGARUH PENGALAMAN AUDIT DAN DUE PROFESIONAL CARE TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT DENGAN KESADARAN ETIS SEBGAI PEMODERASI (Studi Pada Inspektorat Prov. Sul-Sel)
Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengalaman audit dan due professional care terhadap perilaku auditor dalam situasi konflik audit dengan kesadaran etis sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif.
Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa pengalan audit berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit dan due professional care berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit. Analisis regresi moderating dengan pendekatan uji residual menunjukkan bahwa kesadaran etis tidak mampu memoderasi pengalama audit terhadap perilaku auditor dalam situasi konflik audit sedangkan kesadaran etis dapat memoderasi due professional care terhadap perilaku auditor dalam situasi konflik audit.
Kata kunci : Pengalaman Auditor,Due Professional Care, Kesadaran etis, Perilaku Auditor Situasi Konflik Audit.
This study aims to examine the effect of audit experience and due professional care on auditor behavior in audit conflict situations with ethical awareness as a moderating variable. This research is a quantitative research with a descriptive approach.
The results of the study using multiple linear regression analysis showed that audit experience had a positive and significant effect on auditor behavior in audit conflict situations and due professional care had a positive and significant effect on auditor behavior in audit conflict situations. Moderating regression analysis with residual test approach shows that ethical awareness is not able to moderate audit experience on auditor behavior in audit conflict situations while ethical awareness can moderate due professional care to auditor behavior in audit conflict situations.
Keywords: Auditor Experience, Due Professional Care, Ethical Awareness, Auditor Behavior in Audit Conflict Situations.
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