CD Tesis
Pengaruh Kompetensi Independensi Dan Profesionalisme Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Pelalawan)
The population in this research are all auditors who worked on the Inspektorat Pelalawan. Sampling was conducted using a purposive sampling method and number of samples of 39 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Moderate Regression Analyze (MRA).
The results showed that the effect on the competence, independence and professionalism, Interaction competence and ethics of auditors, ethics and auditor independence, and interaction of professionalism and ethical auditor effect on audit quality. The coefficient of determination shows that jointly competence, independence, professionalism and ethics of auditors contributed to the dependent variable (quality audit).
Keywords : Competency, Independency, Professionalism, Auditors Ethics, Quality of Audit.
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