CD Skripsi

PENGARUH MORAL REASONING, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

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Audit quality is the level of an auditor's compliance with professional
standards and audit contracts, including the possibility of the auditor finding
material errors in the client's financial statements and the ability to report these
findings honestly. This study aims to examine the effect of moral reasoning,
independence and integrity on the audit quality of local government financial
statements.
The population in this study were all auditors at the BPK Representative of
Riau Province located in Pekanbaru City. The sampling technique used is the
census method so that all members of the population are sampled with a total of
115 auditors. The data collection technique in this study was a questionnaire. The
data analysis technique used in this research is Partial Least Square (PLS).
The results showed that moral reasoning has a positive and significant
effect on the audit quality of local government financial statements. Independence
has a positive and significant effect on the audit quality of local government
financial statements. Integrity has a positive and significant effect on the audit
quality of local government financial statements.
Keywords: Moral Reasoning, Independence, Integrity, Audit Quality of Local
Government Financial Statements

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126309

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126309

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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