CD Skripsi
Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan)
This study aims to determine the effect of professionalism, independence, accountability, and experience on audit quality with job satisfaction as a moderating variable on KAP in South Jakarta. The sample in this study amounted to 80 samples with consideration-based taking techniques (judgment sampling). Data collection is done by questionnaire method. 50 questionnaires were analyzed through regression analysis moderation techniques (MRA). The results showed that professionalism, independence, accountability, and experience had a significant effect on audit quality. Job satisfaction moderates the influence of professionalism by 0,015 and tcount value 2,541 > ttable 2,012. Job satisfaction moderates the influence of independence by 0,043 and tcount 2,179 > ttable 2,012. Job satisfaction moderates the influence of accountability by 0,047 and tcount 2,043 > ttable 2,012. And job satisfaction moderating experience on audit quality by 0,021 and tcount 2,339 > ttable 2,012.
Keywords: Professionalism, Independence, Accountability, Work Experience, Job
Satisfaction,and Audit Quality
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