CD Skripsi
Pengaruh Kompetensi, Independensi, Emotional Quotient Dan Audit Tenure Terhadap Kualitas Audit (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Riau Dan Kepulauan Riau)
ABSTRACT
The study arms to examine the effect of Competence, Independence,
Emotional Quotient and Audit Tenure on the Audit Quality. The population of this
study are the auditors who work for Public Accounting Firm in Riau and
Kepulauan Riau Region. In thhis study, the sample used is 45 respondents from 15
Public Accounting Firm in Riau and Kepulauan Riau Region who were selected
by using Convenience Sampling methode. This study used primary data by
dissemination of the questionnaires. Technical analysis for test hypothesis that
used in this study multiple linear regressionanalysis. The analytical tool used in
this study was statistical Product and Service Solution (SPSS) version 20.0. The
result of this research showed that : 1) Competence has an influence to the Audit
Quality with significance value of 0.000, 2) Independence has an influence to the
Audit Quality with significance value 0.000, 3) Emotional Quotient has an
influence to the Audit Quality with significance value 0.006, 4) ) Audit Tenure has
an influence to the Audit Quality with significance value 0.000.
Keywords: Audit Quality, Competence, Independence, Emotional Quotient,
Audit Tenure
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