CD Skripsi

Pengaruh Kompetensi, Independensi, Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi (Studi Pada Kantor Akuntan Publik Se Sumatera)

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ABSTRACT
This study aims to determine and analyze both partially and simultaneously the effect of Auditor Competence, Independence, and Professionalism on Audit Quality and to determine and analyze Audit Tenure is able to strengthen or weaken the influence of Auditor Competence, Independence, and Professionalism on Audit Quality. The location of this research was conducted at the Public Accounting Firm in the Sumatra region with a sample size of 243 auditors. The sample was selected using purposive sampling technique. Data collection in this study used a survey method using a questionnaire with a questionnaire return rate of 60.5%. The data analysis technique used is Moderated Regression Analysis (MRA) with the residual test method in the SPSS version 29.0 application. The results of this study indicate that partially Auditor Competence, Independence and Professionalism in carrying out audits have a significant effect on Audit Quality. Simultaneously Auditor Competence, Independence, and Professionalism affect Audit Quality. Audit Tenure is able to strengthen the influence between Competence, Independence, and Auditor Professionalism on Audit Quality at Public Accounting Firms in the Sumatra region.
Keywords: Competence, Independence, Auditor Professionalism, Audit Tenure, Audit Quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102124359

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102124359

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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