CD Tesis

Pengaruh Pengalaman Kerja, Profesionalisme, Integritas Dan Independensi Terhadap Kualitas Audit: Etika Auditor Sebagai Variabel Pemoderasi (Studi Pada Perwakilan Bpkp Provinsi Riau )

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The aim of this research is to analyse the influence of Auditor experience, professionalism, integrity and independence on audit quality. Then, it also analyses how the auditor ethics can moderate those independent variables to dependent variable.
This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Riau Province with 46 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA).
The result shows that auditor experience and independence has no significant influence to audit quality for the significance level more than 0,05. On the other hand, professionalism and integrity effect significantly the audit quality for the significant level less than 0,05. Thereafter the result also proved that auditor ethics is unable to moderate the influence of auditor experience, professionalism, integrity and indepedence to audit quality.

Keywords: Audit Quality, Auditor Experience, Auditor Integrity, Auditor Independence, Auditor Ethics.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 217 (0005)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Magister Akuntansi., 2017

Deskripsi Fisik

xii, 182 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 217 (0005)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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