Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia - Surisman Surisman; Dadang Sadeli (Magister Akuntansi Universitas Pancasila, 2014)
A B S T R A C T This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05. A B S T R A K Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit. JEL Classification: M42, H83