CD Skripsi

Pengaruh Kharakteristik Auditor Terhadap Kualitas Audit (Studi Empiris Pada Bpkp Provinsi Riau, Kepulauan Riau Dan Sumatera Barat)

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This study aims to find empirical evidence related to the influence of auditor
characteristics consisting of ethics, commitment, independence, experience, competence
and professional skepticism of auditors on audit quality. The population of this study
were auditors who worked at BPKP Riau, Riau Islands and West Sumatra Provinces. The
research sample used a saturated sample approach so that all populations were sampled,
namely as many as 225 auditors. Hypothesis testing was carried out with the help of the
Warp Pls 7.0 statistical test tool. The results of this study found that Auditor Ethics,
Commitment, Independence and Competence had an effect on Audit Quality. Meanwhile,
the experience and professional skepticism of auditors have no effect on audit quality.
Keywords: ethics, commitment, Independence, experience, competence, professional
skepticism, audit quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0116)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0116)

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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