PENGARUH KOMITMEN PROFESIONAL DAN KEAHLIAN AUDITOR TERHADAP KINERJA AUDIT DENGAN SKEPTISME PROFESIONAL SEBAGAI PEMEDIASI (STUDI KASUS PADA KANTOR INSPEKTORAT KOTA PONTIANAK DAN INSPEKTORAT KABUPATEN KUBU RAYA)

Studi Kasus Pada Kantor Inspektorat Kota Pontianak Dan Inspektorat Kabupaten Kubu Raya

Abstract

The purpose of this study was to examine the effect of professional commitment and audit expertise on auditor performance with professional skepticism as mediation. This research was conducted at the Kota Pontianak Inspectorate Office and the Kuburaya Regency Inspectorate with a research time span of approximately 3 (three) months. The method used in this research is descriptive quantitative. The data used in this study are primary data. The data collection method is done by giving questions in the form of questionnaires to respondents. The sample selection used purposive sampling technique and the sample obtained was 42 auditors. The data analysis technique was carried out using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach using WarpPLS 6.0 software.The results showed that professional commitment, audit expertise and professional skepticism had a positive and significant effect on auditor performance, professional skepticism became apartial mediation variable between professional commitment and auditor performance but could not mediate between audit expertise and auditor performance.