PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA AUDITOR DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG)

Abstract

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh Total Quality Management terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Implementasi Total Quality Management dalam suatu organisasi jasa seperti Kantor Akuntan Publik, diperkuat dengan proses Kualitas Audit yang baik, diharapkan mampu mengakomodir peningkatan Kinerja Auditor, yang berfokus pada keinginan dan harapan klien atau pelanggan. Penelitian ini menggunakan metode survei. Teknik sampling yang digunakan adalah sensus. Analisis data dilakukan dengan MRA (Moderated Regression Analysis). Hasil Penelitian membuktikan adanya pengaruh antara Total Quality Management terhadap Kinerja Auditor pada Kantor Akuntan Publik Di Kota Malang. Hasil dari Analisis MRA menyatakan bahwa Total Quality Management berpengaruh secara signifikan dan positif terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Oleh karena itu, kombinasi penerapan Kualitas Audit yang baik dan implementasi Total Quality Management yang terarah bisa berpengaruh pada peningkatan Kinerja Auditor.

Kata kunci: Total Quality Management, Kinerja Auditor, Kualitas Audit

Abstract

This study aims to determine the influence of Total Quality Management towards Auditors Performance with Audit Quality as a Moderation Variable. The implementation of Total Quality Management in a service organization such as a Public Accounting Firm, strengthened by the process of a good Audit Quality is expected to accomodate the improvement of the Auditors Performance, which focuses on the desires and expectations of clients or customers. This study uses survey methods. Sampling technique used is the census. Data analysis was performed with MRA (Moderated Regression Analysis). The results prove that there is an influence of Total Quality Management towards Auditors Performance at the Public Accounting Firm in Malang City. Results from the MRA analysis stated that Total Quality Management significantly and positively influence the Auditors Performance with Audit Quality as a moderation variable. Therefore, the combination of implementation a good Audit Quality and implementation a well-directed of Total Quality Management could affect the improvement of the Auditors Performance.

Keywords: Total Quality Management, Auditor Performance, Audit Quality