CD Tesis

Faktor-Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi (Studi Pada Kantor Akuntan Publik Di Sumatera Bagian Tengah)

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The purpose of this study was to examine and analyze the influence of
independence, due professional care, and time budget pressure on audit quality
with professional ethics as moderation variables in Public Accounting Firms in
Central Sumatera. The population of this study are auditors who work in Public
Accounting Firms in Central Sumatera. The sample selection was carried out
using the convenience sampling method. The sample in this study consisted of 27
KAP spread across Padang, Pekanbaru, and Batam with 108 auditors as
respondents. The type of data collected and processed is primary data. Data
analysis to test the hypothesis using Moderated Refression Analysis (MRA).
The results showed that : independence has an effect on audit quality, due
professional care has an effect on audit quality, time budget pressure has an
effect on audit quality, professional ethics moderates the effect of independence
on audit quality, professional ethics moderates the effect of due professional care
on audit quality, professional ethics moderates the effect of time budget pressure
on audit quality.
Keywords : Independence, due professional care, time budget pressure, audit
quality, professional ethics.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0033)

Penerbit

Pekanbaru : ., 2021

Deskripsi Fisik

xiii, 150 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0033)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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