CD Skripsi

PengaruhIndependensi, Kompetensi Dan IntegritasTerhadapKualitas Audit DenganDue Professional Care SebagaiVariabel Intervening (Studi Empiris Pada Kantor AkuntanPublik Di Pekanbaru)

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The research aims to determine (1) the influence of independence to audit
quality, (2) the influence of competence to audit quality, (3) the influence of integrity to
audit quality, (4) the influence of due professional care to audit quality, (5) the influence
of independence to due professional care, (6) the influence of competence to due
professional care, (7) the influence of integrity to due professional care, (8) the influence
of independence to audit quality with due professional care as intervening variable, (9)
the influence of competence to audit quality with due professional care as intervening
variable, (10) the influence of integrity to audit quality with due professional care as
intervening variable, (11) the influence of independence, competence, integrity and due
professional care to audit quality. This study uses primer data by spread questionnaire to
Public Accounting Firm in Pekanbaru. There are 65 set of questionnaire using purposive
sampling. This study is also used SPSS Version 21 as analysis technique. The hypothesis
test result show that independence has an influence to audit quality with tcount > ttable that
2,830 > 2,000, competence has influence to audit quality with tcount > ttable that 2,313 >
2,000, due professional care has an influence to audit quality with tcount > ttable that 6,310
> 2,000, independence has an influence to due professional care with tcount > ttable that
4,010 > 2,000, competence has an influence to due professional care with tcount > ttable that
4,109 > 2,000, due professional care can mediate the effect of independence to audit
quality because indirect effect independence is bigger than direct, due professional care
can mediate the effect of competence to audit quality because indirect effect is bigger
than direct, due professional care can mediate the effect of integrity to audit quality
because indirect effect is bigger than direct and simultaneously independence,
competence and integrity also due professional care can influence audit quality. But
integrity has not an influence to audit quality with tcount > ttable that 0,739 < 2,000,
integrity has not an influence to due professional care with tcount > ttable that 1,027 <
2,000. The test result of coefficient of determination equation I shows that R2 as 89,8% of
due professional care can explain by independence variable, while the rest is 10,2% can
explain by other variable that do not exist in this study. The test result of coefficient
determination equation II shows that R2 as 95,9% of audit quality can explain by
independence variable, while the rest is 4,5% can explain by other variable that do not
exist in this study.
Keywords: Audit Quality, Independence, Competence, Integrity, Due Professional Care

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0143)

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 (0143)

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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