CD Skripsi

PENGARUH SKEPTISME, INDEPENDENSI, AKUNTABILITAS, DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI DAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

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This study aims to examine the influence of skepticism, independence,
accountability, and competence on audit quality moderated by understanding
information systems and auditor ethics. The population of this study is auditors
working in the Sumatra region. The sample is determined using purposive
sampling. The type of data used in this study is primary data collected by sending
questionnaires to respondents. The research method used is quantitative, while the
analysis technique uses Multiple Linear Regression Analysis assisted by SPSS 26
analysis tools.
The results of this study show that skepticism, independence, accountability,
and competence have a effect on audit quality. The existence of an understanding
of information systems is able to moderate the influence of accountability and
competence on audit quality, while the influence of skepticism and independence on
audit quality cannot be moderated by an understanding of information systems.
Furthermore, auditor ethics are able to moderate the influence of independence,
accountability, and competence on audit quality, while the influence of skepticism
on audit quality cannot be moderated by auditor ethics.
Keywords: audit quality, skepticism, independence, accountability, competence,
understanding of information systems, and auditor ethics

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112764

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112764

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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