Pengaruh Sumber Daya Manusia, Teknologi Informasi, dan Etika Profesi terhadap Kualitas Auditor Eksternal
Abstract
Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sumber Daya Manusia (SDM), Penggunaan Teknologi Informasi (TI), dan Etika Profesional terhadap Kualitas Auditor Akuntan Publik Eksternal pada Kantor Akuntan Publik (KAP) di wilayah Kalimantan dan Sulawesi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui analisis Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Data primer diperoleh dari hasil penyebaran kuesioner kepada 70 auditor eksternal yang dipilih secara purposif berdasarkan representasi wilayah. Hasil penelitian menunjukkan bahwa SDM, TI, dan Etika Profesional berpengaruh positif dan signifikan terhadap kualitas auditor eksternal. Di antara ketiga variabel tersebut, SDM menjadi faktor paling dominan yang menentukan keberhasilan audit, diikuti oleh peran TI dan Etika Profesional sebagai faktor pendukung. Selain itu, Kualitas Auditor Akuntan Publik Eksternal berperan sebagai variabel pemoderasi yang memperkuat hubungan antarvariabel utama. Secara empiris, penelitian ini menegaskan pentingnya peningkatan kompetensi auditor, adaptasi teknologi audit modern, serta penerapan etika profesional secara konsisten dalam membentuk audit yang kredibel, transparan, dan berintegritas tinggi.
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