Pengaruh Profesionalisme dan Perilaku Disfungsional Auditor Pada Kualitas Audit Dengan Kepuasan Kerja Sebagai Variabel Moderasi

ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh profesionalisme auditor dan perilaku disfungsional auditor terhadap kualitas audit dengan kepuasan kerja sebagai variabel moderasi pada Kantor Akuntan Publik di Bali.Penelitian ini dilakukan pada kantor Akuntan Publik di Bali dengan sembilan kantor pada tahun 2017 dengan jumlah auditor sebanyak 74 orang sebagai sampel melalui metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner. 48 kuesioner dianalisis melalui teknik moderasi regresi analisis (MRA). Berdasarkan hasil analisis, variabel profesionalisme berpengaruh positif signifikan terhadap kualitas audit di Kantor KAP di Bali. Perilaku disfungsional auditor berpengaruh negatif signifikan pada kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja berpengaruh positif signifikan terhadap kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja memoderasi pengaruh positif profesionalisme pada kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja memoderasi pengaruh negatif perilaku disfungsional auditor pada kualitas audit di Kantor Akuntan Publik di Bali. Kata kunci: Profesionalisme auditor, perilaku disfungsional auditor, kepuasan kerja dan kualitas audit ABSTRACT The purpose of this study to determine the effect of auditor professionalism and dysfunctional behavior of auditors to audit quality with job satisfaction as a moderation variable at Public Accounting Firm in Bali.Penelitian conducted at Public Accounting Firm in Bali with nine offices in 2017 with the number of auditors as many as 74 people as sample through saturated sample method. Data collection was done by distributing questionnaires. 48 questionnaires were analyzed through moderation regression analysis (MRA). Based on the analysis result, professionalism variable had a significant positive effect on audit quality at Public Accounting Firm in Bali. Dysfunctional behavior of auditors has a significant negative effect on audit quality in Public Accounting Firm in Bali. Job satisfaction has a significant positive effect on audit quality at Public Accounting Firm in Bali. Job satisfaction moderates the positive influence of professionalism on audit quality at Public Accounting Firm in Bali. Job satisfaction moderates the negative effect of auditor dysfunctional behavior on audit quality at Public Accounting Firm in Bali. Keywords: Auditor professionalism, auditor dysfunctional behavior, job satisfaction and audit quality