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"Pengaruh Tindakan Supervisi, Risiko Audit Dan Etika Profesi Terhadap Penghentian Prematur Atas Prosedur Audit Dengan Kontrol Kualitas Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Medan)"

This research aims to determine the effect of supervision, audit risk and professional ethics on premature termination of audit procedures with quality control as a moderating variable. The population in this study were auditors who worked at Public Accounting Firms in Pekanbaru and Medan. The sample was selected based on the purposive sampling method, so that the sample obtained in this study amounted to 42 respondents. The data analyzed in this research is primary data originating from respondents' answers to questions and statements in the questionnaire. Data analysis in this research uses the Partial Least Square (PLS) approach with the help of SmartPLS software version 4. The results of this research show that supervision actions have a negative and significant effect on premature termination of audit procedures, audit risk has a positive and significant effect on premature termination of procedures. audit, professional ethics has a negative and significant effect on premature termination of audit procedures, quality control is not able to moderate the relationship between supervision actions and audit risk on termination of audit procedures, quality control is able to moderate the relationship between professional ethics and premature termination of audit procedures.

Keywords: Supervision Actions, Audit Risk, Professional Ethics, Premature
Termination of Audit Procedures, Quality Control

Ketersediaan
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Perpustakaan Universitas Riau 1702110211
1702110211
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1702110211
Penerbit
Pekanbaru. : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702110211
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
AKUTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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