Image of Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Batam)
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CD Skripsi

Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Batam)

The purpose of this research is to examine the influence of Competence and Independence to Audit Quality with Spiritual Quotient as a Moderating Variable. This research was conducted to auditors at audit firm in Pekanbaru, Padang and Batam. The population in this research are all auditors who work at audit firm in Pekanbaru, Padang and Batam. The sampling method that used in this research is purposive sampling. Collecting data of this research using a questionnaire submitted to 21 audit firms in Pekanbaru, Padang dan Batam. From questionnaires distributed, 51 questionnaires can be completed and can be processed. Data collected using regression analysis method and Moderated Regression Analysis (MRA) with statistical test equipment that used is Statistical Product and Service Solution (SPSS) version 20. The results of hypothesis testing concludes that: first, competence has significant effect to audit quality with tcount 3,254 > ttable 2,011. Second, independence does not has significant effect to audit quality with tcount -0,62 < ttable 1,971. Third, interaction between competence and spiritual quotient do not have significant effect to audit quality with tcount -0,899 > ttable 1,971. Fourth, interaction between independence and spiritual quotient do not have significant effect to audit quality with tcount -1,120 > ttable 1,971. The result of the coefficient of determination (R2) is 0,241 which means that the independent variables used in this research affect Audit Quality is 24,1%, while remaining 75,9% is influenced by other variables are not included in this regression model.

Keywords: Competence, Independence, Audit Quality and Spiritual Quotient

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0292)
02 03. 119 (0292)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0292)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
v, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0292)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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