CD Skripsi

Pengaruh Kompetensi, Independensi Dan Pengalaman Kerja Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Pada Kantor Akuntan Publik Di Wilayah Jakarta Selatan)

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This research examines the effect of (1) Influence of competence to audit quality, (2) Influence of independence to audit quality, (3) Influence of work experience to audit quality, (4) Influence of competence to audit quality with auditor ethics as moderation variable, 5) Effect of independence on audit quality with auditor ethics as a moderating variable, (6) Effect of work experience with auditor ethics as a moderation variable. The dependent variable in this study is audit quality. Independent variables are competence, independence, and work experience. While the moderation variable is auditor ethics. Sample of 85 auditor selected by using purposive sampling method. Hypothesis test using multiple linear regression and moderate regression analysis. From result of research indicate that competence have significant effect to audit quality because t count (2,968)> t table (1,666) and Sig (0,004) t table (1.666) and Sig. (0,000) t table (1.666) and Sig. (0.009) t table (1.666) and Sig. (0.010) < 0.05. The ethics of the auditor may moderate the experience of the auditor seen in t arithmetic (3.496)> t table (1.666) and Sig. (0.001)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0333)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 78 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0333)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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