Pengaruh Kompetensi, Independensi dan Time Budget Pressure terhadap Kualitas Audit Internal PT Bank Riau Kepri dengan Motivasi sebagai Variabel Moderasi

  • Ricahyono Universitas Riau
  • Enni Savitri Universitas Riau
  • Novita Indrawati Universitas Riau
Keywords: Kompetensi, Independensi, Time Budget Pressure, Motivasi, Kualitas kerja

Abstract

Tujuan penelitian ini untuk meneliti pengaruh kompetensi, indedepnsi dan time budget pressure terhadap kualitas audit internal dengan motivasi sebagai variabel pemoderasi. Populasi pada penelitian ini sebanyak 51 orang Auditor Internal, dan teknik pengambilan sampel menggunkan pendekatan sensus/sampel jenuh. Penelitian ini merupakan penelitian kuanitatif dengan menggunakan analisis jalur dengan melibatkan variabel pemoderasi, dengan teknik pengumpulan data menggunakan kuesioner penelitian. Pendekatan analisis adalah multivariat dengan menggunakan SEM dikarenakan SEM mampu menguji model penelitian yang kompleks secara simultan dan menganalisis variabel yang tidak dapat diukur langsung dan memperhitungkan kesalahan pengukuran. Hasil penelitian menunjukkan kompetensi berpengaruh positif dan signifikan, independensi berpengaruh negatif dan tidak signifikan, dan tekanan anggaran waktu berpengaruh positif tidak signifikan. Penelitian ini juga menunjukkan bahwa motivasi tidak memiliki efek moderasi untuk semua variabel independen.

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Published
2020-06-20
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