PENGARUH HUMAN CAPITAL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN BUDAYA ETIKA ORGANISASI SEBAGAI VARIABEL INTERVENING DAN MODERATING (Studi Empiris pada KAP di Kota Semarang dan Ernst & Young di Jakarta)

Abstract

This study aimed to analyze the relationship between human capital toward audit quality with ethical culture of the organization as an intervening variable and analyze the relationship between time budget pressure toward audit quality with the ethical culture of the organization as a moderating variable. The type of data used in this study are primary data in the form of a questionnaire distributed at KAP in Semarang and KAPA Ernst & Young in Jakarta. This study used a sample of 105 respondents using purposive sampling. The data analysis is done by testing data quality, classic assumption test, and hypothesis testing with multiple linear regression model, the path analysis (path analysis). The results obtained from this study is the quality of audits is directly influenced by human capital, time budget pressure, and ethical culture of the organization. This shows that human capital, time budget pressure, and the culture of the organization's ethics can affect the high and the low quality audit at the KAP in Semarang and KAPA EY in Jakarta. Other results obtained from this study is the culture of the organization's ethics can not be an intervening variable for the indirect effect of human capital toward audit quality. But on the other hand, the organization's ethics culture can be a moderating variable that connects time budget pressure with audit quality, so the existence of high culture in the organization, then the quality of the resulting audit will be maintained even if the auditor is under pressure in the form of a tight time budget.